{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-12",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-12.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/4/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": null,
  "text": "(1) Section 577 (multiple breaches of conditions in Chapter 2) is amended as follows.\n(2) In subsection (5)(a) for “section 562(2) and (3)” substitute “ section 562A(6) ”.\n(3) In subsection (7)—\n(a) in paragraph (b) omit “or D” and “or (5) to (7)”, and\n(b) in paragraph (c) for “C to F” substitute “ C, E and F ”.\n(4) After subsection (7) insert—\n“(8) In accordance with section 527(6) and (7), a breach of condition D in section 528 during the first 3-year period (as defined in section 527(8)) is also to be ignored for the purposes of this section.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/4/paragraph/12",
    "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."
}