{
  "url": "https://openlegislation.uk/finance-act-2015/schedule-20/paragraph-6",
  "json_url": "https://openlegislation.uk/finance-act-2015/schedule-20/paragraph-6.json",
  "legislation": "ukpga/2015/11",
  "legislation_title": "Finance Act 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2015",
  "path": "schedule/20/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "In paragraph 12(5) (interaction with other penalties and late payment surcharges: the relevant percentage)—\n(a) before paragraph (a) insert—\n“(za) if the penalty imposed under paragraph 1 is for an inaccuracy in category 0, 100%,”, and\n(b) in paragraph (a), for “100%” substitute “ 125% ”.",
  "extent": null,
  "status": "prospective",
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/6",
    "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."
}