{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-33/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-33/paragraph-2.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/33/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "In section 103ZA of that Act (disapplication of sections 100 to 103 (penalty provisions) in the case of certain penalties)—\n(a) omit “or” at the end of paragraph (f), and\n(b) at the end of paragraph (g) insert\n“, or\n(h) Part 4 of the Finance Act 2014 (follower notices and accelerated payments).”",
  "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/33/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."
}