{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-29",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-29.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/38/paragraph/29",
  "kind": "paragraph",
  "number": "29",
  "heading": null,
  "text": "(1) If a person becomes liable to a penalty under Part 3 or 4 of this Schedule, HMRC may assess the penalty.\n(2) But, in the case of a penalty under Part 4, they may only do so if a conduct notice has been given to the person and not withdrawn.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) If HMRC assess a penalty, they must notify the person.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 38 para. 29(2) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 21(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 38 para. 29(3) omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 21(b)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 38 para. 29 in force at 1.4.2013 by S.I. 2013/279, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/38/paragraph/29",
    "retrieved_at": "2026-10-29T09:08:44.989153+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}