{
  "url": "https://openlegislation.uk/finance-act-2016/section-173",
  "json_url": "https://openlegislation.uk/finance-act-2016/section-173.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "section/173",
  "kind": "section",
  "number": "173",
  "heading": "Gift aid: power to impose penalties on charities and intermediaries",
  "text": "(1) At the end of section 428 of ITA 2007 insert—\n(5) The regulations may also make provision—\n(a) for the imposition of a penalty of a specified amount (which must not exceed £3000) for a failure to comply with a specified requirement imposed by the regulations,\n(b) for the assessment and recovery of the penalty (which may include provision about the reduction of the penalty in specified circumstances), and\n(c) conferring a right of appeal against a decision that a penalty is payable.\n(2) The amendment made by this section comes into force on such day as the Treasury may by regulations made by statutory instrument appoint.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 173(1) in force at 14.11.2016 for the purposes of the amendment made by that provision by S.I. 2016/1010, reg. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/section/173",
    "retrieved_at": "2026-10-28T17:00:50.607796+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."
  }
}