{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-35/paragraph-11",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-35/paragraph-11.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/35/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": null,
  "text": "(1) A penalty under this Schedule is to carry interest in accordance with section 101 of FA 2009.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 35 para. 11(1) substituted (12.2.2019) by Finance Act 2019 (c. 1), s. 88(3)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 35 para. 11(2) omitted (12.2.2019) by virtue of Finance Act 2019 (c. 1), s. 88(3)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/35/paragraph/11",
    "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."
}