{
  "url": "https://openlegislation.uk/finance-act-2014/section-173",
  "json_url": "https://openlegislation.uk/finance-act-2014/section-173.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "section/173",
  "kind": "section",
  "number": "173",
  "heading": "Offence of failing to provide security or appoint representative",
  "text": "(1) A person who is, or is required to be, registered under section 164 is guilty of an offence if the person—\n(a) is required to give security or further security by a notice under section 170 and does not comply with that requirement, or\n(b) is required to appoint a representative by a notice under section 171 and does not comply with that requirement.\n(2) A person guilty of an offence under this section is liable, on summary conviction, to—\n(a) in England and Wales, a fine, or\n(b) in Scotland or Northern Ireland, a fine not exceeding level 5 on the standard scale.\n(3) The reference in subsection (2)(a) to a fine is to be read as a reference to a fine not exceeding level 5 on the standard scale in relation to an offence committed before section 85(1) of the Legal Aid, Sentencing and Punishment of Offenders Act 2012 comes into force.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/section/173",
    "retrieved_at": "2026-10-29T09:07:29.129035+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}