{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-26/paragraph-15",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-26/paragraph-15.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/26/paragraph/15",
  "kind": "paragraph",
  "number": "15",
  "heading": null,
  "text": "In the application of the following provisions, no account is to be taken of a penalty under this Schedule—\n(a) section 97A of TMA 1970 (multiple penalties),\n(b) paragraph 12(2) of Schedule 24 to FA 2007 (interaction with other penalties), and\n(c) paragraph 15(1) of Schedule 41 to FA 2008 (interaction with other penalties).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 26 para. 15 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 26 para. 15 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2(2)"
    },
    {
      "type": "I",
      "label": "I3",
      "text": "Sch. 26 para. 15 in force at 12.11.2024 for specified purposes by S.I. 2024/1132, reg. 2"
    },
    {
      "type": "I",
      "label": "I4",
      "text": "Sch. 26 para. 15 in force at 28.3.2025 for specified purposes by S.I. 2025/399, reg. 2"
    },
    {
      "type": "I",
      "label": "I5",
      "text": "Sch. 26 para. 15 in force at 1.4.2026 for specified purposes by S.I. 2026/370, reg. 3(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/schedule/26/paragraph/15",
    "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."
}