{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-21/paragraph-7",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-21/paragraph-7.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/21/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "In Schedule 55 to FA 2009 (penalty for failure to make returns etc), in the Table in paragraph 1, after item 20 insert—\n“\n20A\nExcise duties\nReturn under regulations under section 60A of the Customs and Excise Management Act 1979\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 21 para. 7 in force at 1.4.2015 by S.I. 2015/812, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/21/paragraph/7",
    "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."
}