{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-27/paragraph-18",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-27/paragraph-18.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/27/paragraph/18",
  "kind": "paragraph",
  "number": "18",
  "heading": null,
  "text": "(1) Section 69 (breaches of regulatory provisions) is amended as follows.\n(2) In subsection (4)(a), for “for a surcharge under section 59 or 59A” substitute “ to a penalty point or a penalty under Schedule 24 to the Finance Act 2021 ”.\n(3) In subsection (9)—\n(a) omit paragraph (b) and the “or” at the end of that paragraph;\n(b) after paragraph (c) insert\n“or\n(d) a person is awarded a penalty point or assessed to a penalty under Schedule 24 to the Finance Act 2021,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 27 para. 18 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(3)(4)(a)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 27 para. 18 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2"
    },
    {
      "type": "I",
      "label": "I3",
      "text": "Sch. 27 para. 18 in force at 1.4.2026 for specified purposes by S.I. 2026/370, reg. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/18",
    "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."
}