{
  "url": "https://openlegislation.uk/finance-act-2015/section-121",
  "json_url": "https://openlegislation.uk/finance-act-2015/section-121.json",
  "legislation": "ukpga/2015/11",
  "legislation_title": "Finance Act 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2015",
  "path": "section/121",
  "kind": "section",
  "number": "121",
  "heading": "Penalties in connection with offshore asset moves",
  "text": "Schedule 21 contains provision for imposing an additional penalty in cases where—\n(a) a person is liable for a penalty for a failure to comply with an obligation or provide a document, or for providing an inaccurate document, relating to income tax, capital gains tax or inheritance tax, and\n(b) there is a related transfer of, or change in the ownership arrangements for, an asset situated or held outside the United Kingdom.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/11/section/121",
    "retrieved_at": "2026-10-28T17:01:27.985809+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."
  }
}