{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-24/paragraph-10",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-24/paragraph-10.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/24/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": null,
  "text": "(1) This paragraph applies to determine the penalty points the person has for the new group of returns, on becoming required to make returns for the new group of returns.\n(2) If the person has no penalty points for the old group of returns, the person has no penalty points for the new group of returns.\n(3) If the person has penalty points for the old group of returns, the number of penalty points the person has for the new group of returns is determined by taking the number of penalty points the person has for the old group of returns and adjusting it in accordance with the table below.\n(4) If the adjustment gives a number of less than zero, treat the adjusted number of penalty points as zero.\nColumn in which old group of returns falls\nColumn in which new group of returns falls\nAdjustment\nColumn A\nColumn B\nAdd 2 penalty points\nColumn C\nAdd 3 penalty points\nColumn B\nColumn A\nDeduct 2 penalty points\nColumn C\nAdd 1 penalty point\nColumn C\nColumn A\nDeduct 3 penalty points\nColumn B\nDeduct 1 penalty point",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 24 para. 10 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. 10 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. 10 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/10",
    "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."
}