{
  "url": "https://openlegislation.uk/finance-act-2020/schedule-13/paragraph-7",
  "json_url": "https://openlegislation.uk/finance-act-2020/schedule-13/paragraph-7.json",
  "legislation": "ukpga/2020/14",
  "legislation_title": "Finance Act 2020",
  "legislation_url": "https://openlegislation.uk/finance-act-2020",
  "path": "schedule/13/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "In this Schedule “tax-evasive conduct” means—\n(a) giving to HMRC any deliberately inaccurate return, claim, document or information, or\n(b) deliberately failing to comply with an obligation specified in the Table in paragraph 1 of Schedule 41 to FA 2008 (obligations to notify liability to tax, etc).",
  "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/13/paragraph/7",
    "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."
}