{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-11/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-11/paragraph-2.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/11/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "(1) Section 98 of TMA 1970 (penalties) is amended as follows.\n(2) In column 1 of the Table, after the entry for sections 257GG and 257GH(1) and (2) of ITA 2007, insert—\n“\nsections 257SG and 257SH(1) and (2) of ITA 2007;\n”\n(3) In column 2 of the Table, after the entry for sections 257GE and 257GF of ITA 2007, insert—\n“\nsections 257SE and 257SF of ITA 2007;\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/11/paragraph/2",
    "retrieved_at": "2026-10-29T09:07:29.129035+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."
}