{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-6/paragraph-11",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-6/paragraph-11.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/6/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": null,
  "text": "(1) Column 2 of the Table at the end of section 98 of TMA 1970 (special returns: penalties) is amended as follows.\n(2) After the entry for section 228 of TIOPA 2010 insert—\n“\nRegulations under paragraph 16 of Schedule 18 to the Finance Act 2011.\n”\n(3) After the entry for regulations under section 61(5) of FA 2012 insert—\n“\nRegulations under paragraph 3 of Schedule 22 to the Finance Act 2013.\nRegulations under paragraph 8 of Schedule 6 to the Finance Act 2014.\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/6/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."
}