{
  "url": "https://openlegislation.uk/finance-act-2016/schedule-18/part-2/crossheading-paragraphs-8-and-9-failure-to-comply",
  "json_url": "https://openlegislation.uk/finance-act-2016/schedule-18/part-2/crossheading-paragraphs-8-and-9-failure-to-comply.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "schedule/18/part/2/crossheading/paragraphs-8-and-9-failure-to-comply",
  "kind": "crossheading",
  "number": null,
  "heading": "Paragraphs 8 to 9A: “failure to comply”",
  "text": null,
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 18 para. 10 heading substituted (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 55(7)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/schedule/18/part/2/crossheading/paragraphs-8-and-9-failure-to-comply",
    "retrieved_at": "2026-10-29T09:06:05.350093+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."
}