{
  "url": "https://openlegislation.uk/finance-act-2020/schedule-10/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-2020/schedule-10/paragraph-3.json",
  "legislation": "ukpga/2020/14",
  "legislation_title": "Finance Act 2020",
  "legislation_url": "https://openlegislation.uk/finance-act-2020",
  "path": "schedule/10/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "(1) Schedule 24 to FA 2007 (penalties for errors) is amended as follows.\n(2) In paragraph 1, in the table after the entry relating to accounts in connection with ascertaining liability to corporation tax insert—\n“\nDigital services tax\nDST return under paragraph 2 of Schedule 8 to FA 2020.\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2020/14/schedule/10/paragraph/3",
    "retrieved_at": "2026-10-29T09:01:44.314864+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."
}