{
  "url": "https://openlegislation.uk/finance-act-2016/schedule-22/paragraph-6A",
  "json_url": "https://openlegislation.uk/finance-act-2016/schedule-22/paragraph-6A.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "schedule/22/paragraph/6A",
  "kind": "paragraph",
  "number": "6A",
  "heading": null,
  "text": "Where—\n(a) a penalty has been imposed on a person under paragraph 1 of Schedule 18 to FA 2017, and\n(b) the potential loss of revenue threshold has been met,\nonly one asset-based penalty is payable by the person in relation to any given asset.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 22 para. 6A inserted (with effect in accordance with Sch. 18 paras. 2-13 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 18 para. 28(6)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/schedule/22/paragraph/6A",
    "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."
}