{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-24/paragraph-1",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-24/paragraph-1.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/24/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) This Schedule provides for a person who fails to make a return to be liable to penalty points and penalties.\n(2) This Part of this Schedule—\n(a) identifies groups of returns, and the returns falling within each group, and\n(b) makes provision about the interpretation of this Schedule.\n(3) Part 2 of this Schedule provides for a person to be liable to penalty points, and penalties, in respect of each group of returns.\n(4) Part 3 of this Schedule makes supplementary provision.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 24 para. 1 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(1)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 24 para. 1 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2(1)"
    },
    {
      "type": "I",
      "label": "I3",
      "text": "Sch. 24 para. 1 in force at 1.4.2026 for specified purposes by S.I. 2026/370, reg. 3(1)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "modified",
      "affecting": "uksi/2026/830",
      "affecting_title": "The Carbon Border Adjustment Mechanism (Transitory Provision) Regulations 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/schedule/24/paragraph/1",
    "retrieved_at": "2026-10-29T08:58:11.025653+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."
}