{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-50/paragraph-13",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-50/paragraph-13.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/50/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "After paragraph 9 insert—\n“Interaction with other penalties and late payment surcharges\n9A In the application of the following provisions, no account shall be taken of a penalty under this Schedule—\n(a) section 97A of TMA 1970 (multiple penalties),\n(b) paragraph 12(2) of Schedule 24 to FA 2007 (interaction with other penalties), and\n(c) paragraph 15(1) of Schedule 41 to FA 2008 (interaction with other penalties).”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/13",
    "retrieved_at": "2026-10-29T09:08:06.076240+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."
}