{
  "url": "https://openlegislation.uk/finance-act-2021-increase-in-schedule-26-penalty-percentages-regulations-2025/regulation-2",
  "json_url": "https://openlegislation.uk/finance-act-2021-increase-in-schedule-26-penalty-percentages-regulations-2025/regulation-2.json",
  "legislation": "uksi/2025/589",
  "legislation_title": "The Finance Act 2021 (Increase in Schedule 26 Penalty Percentages) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2021-increase-in-schedule-26-penalty-percentages-regulations-2025",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of Schedule 26 to the Finance Act 2021",
  "text": "(1) Schedule 26 to the Finance Act 2021 is amended as follows.\n(2) In paragraph 5 (first penalty: tax remains due at end of 15 day period)—\n(a) in sub-paragraph (4) for “2%” substitute “3%”;\n(b) in sub-paragraph (5) for “2%” substitute “3%”.\n(3) In paragraph 8 (second penalty: tax remains due at end of 30 day period), in sub-paragraph (3), for “4%” substitute “10%”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/589/regulation/2",
    "retrieved_at": "2026-10-28T21:15:56.297013+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."
}