{
  "url": "https://openlegislation.uk/finance-act-2015/schedule-20/paragraph-11",
  "json_url": "https://openlegislation.uk/finance-act-2015/schedule-20/paragraph-11.json",
  "legislation": "ukpga/2015/11",
  "legislation_title": "Finance Act 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2015",
  "path": "schedule/20/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": null,
  "text": "(1) Paragraph 6A (categorisation of failures) is amended as follows.\n(2) For sub-paragraph (1) substitute—\n“(A1) A failure is in category 0 if—\n(a) it involves a domestic matter,\n(b) it involves an offshore matter or an offshore transfer, the territory in question is a category 0 territory and the tax at stake is income tax or capital gains tax, or\n(c) it involves an offshore matter and the tax at stake is a tax other than income tax or capital gains tax.\n(1) A failure is in category 1 if—\n(a) it involves an offshore matter or an offshore transfer,\n(b) the territory in question is a category 1 territory, and\n(c) the tax at stake is income tax or capital gains tax.”\n(3) In sub-paragraph (2)(a), after “matter” insert “ or an offshore transfer ”.\n(4) In sub-paragraph (3)(a), after “matter” insert “ or an offshore transfer ”.\n(5) After sub-paragraph (4) insert—\n“(4A) A failure “involves an offshore transfer” if—\n(a) it does not involve an offshore matter,\n(b) it is deliberate (whether or not concealed) and results in a potential loss of revenue,\n(c) the tax at stake is income tax or capital gains tax, and\n(d) the applicable condition in paragraph 6AA is satisfied.”\n(6) In sub-paragraph (5), for the words following “revenue” substitute “ and does not involve either an offshore matter or an offshore transfer ”.\n(7) In sub-paragraph (6)(a), after “matters” insert “ or transfers ”.\n(8) Omit sub-paragraph (8).\n(9) In sub-paragraph (9), after “paragraph” insert “ and paragraph 6AA ”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 20 para. 11(3)-(9) in force at 1.4.2016 and the amendments therein have effect in accordance with art. 4(2) of the commencing S.I. by S.I. 2016/456, art. 4(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/11",
    "retrieved_at": "2026-10-29T09:07:01.784220+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."
}