{
  "url": "https://openlegislation.uk/finance-act-2014/section-280",
  "json_url": "https://openlegislation.uk/finance-act-2014/section-280.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "section/280",
  "kind": "section",
  "number": "280",
  "heading": "Penalties for offences",
  "text": "(1) A person who is guilty of an offence under section 277A, 278 or 279 is liable—\n(a) on summary conviction, to—\n(i) in England and Wales, a fine, or\n(ii) in Scotland or Northern Ireland, a fine not exceeding the statutory maximum, or\n(b) on conviction on indictment, to imprisonment for a term not exceeding 2 years or to a fine or both.\n(2) In relation to an offence committed before section 85(1) of the Legal Aid, Sentencing and Punishment of Offenders Act 2012 comes into force, subsection (1)(a)(i) has effect as if the reference to “a fine” were a reference to “a fine not exceeding the statutory maximum”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in s. 280(1) inserted (22.2.2024) by Finance Act 2024 (c. 3), s. 34(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/section/280",
    "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."
  }
}