{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-28/paragraph-27",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-28/paragraph-27.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/28/paragraph/27",
  "kind": "paragraph",
  "number": "27",
  "heading": null,
  "text": "(1) The Table in paragraph 1 of Schedule 41 to FA 2008 (penalties: failure to notify and certain VAT and excise wrongdoing) is amended as follows.\n(2) For the entries relating to general betting duty and pool betting duty substitute—\n“\nGeneral betting duty\nObligation to register under section 164(2) of FA 2014 (registration of persons liable etc for general betting duty).\nPool betting duty\nObligation to register under section 164(2) of FA 2014 (registration of persons liable etc for pool betting duty).\n”\n(3) For the entry relating to remote gaming duty substitute—\n“\nRemote gaming duty\nObligation to register under section 164(2) of FA 2014 (registration of persons liable etc for remote gaming duty).\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/28/paragraph/27",
    "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."
}