{
  "url": "https://openlegislation.uk/finance-act-2016/schedule-21/paragraph-7",
  "json_url": "https://openlegislation.uk/finance-act-2016/schedule-21/paragraph-7.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "schedule/21/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "In paragraph 13 (amount of reduction for disclosure), for the Table in sub-paragraph (3) substitute—\n“\nStandard %\nMinimum % for prompted disclosure\nMinimum % for unprompted disclosure\n30%\ncase A: 10%\ncase B: 20%\ncase A: 0%\ncase B: 10%\n70%\n35%\n20%\n100%\n50%\n30%\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 21 para. 7 in force at 1.4.2017 with effect in accordance with reg. 2 by S.I. 2017/259, reg. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/7",
    "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."
}