{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-21/paragraph-8",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-21/paragraph-8.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/21/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "In Schedule 56 to FA 2009 (penalty for failure to make payments on time), in the Table in paragraph 1, after item 11G insert—\n“\n11GA\nExcise duties\nAmount payable under regulations under section 60A of the Customs and Excise Management Act 1979 (except an amount falling within item 17A, 23 or 24).\nThe date determined by or under regulations under section 60A of the Customs and Excise Management Act 1979 as the date by which the amount must be paid\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 21 para. 8 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/8",
    "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."
}