{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-27/paragraph-20",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-27/paragraph-20.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/27/paragraph/20",
  "kind": "paragraph",
  "number": "20",
  "heading": null,
  "text": "(1) Section 76 (assessment of amounts due by way of penalty, interest or surcharge) is amended as follows.\n(2) In the heading, for “penalty, interest or surcharge” substitute “ penalty or interest ”.\n(3) In subsection (1)—\n(a) omit paragraph (a) and the “or” at the end of that paragraph;\n(b) in the words after paragraph (d), for “penalty, interest or surcharge” substitute “ penalty or interest ”.\n(4) In subsection (3)—\n(a) in the words before paragraph (a), for “penalties, interest and surcharge” substitute “ penalties and interest ”;\n(b) omit paragraph (a).\n(5) In subsection (4), for “penalty, interest or surcharge”, in both places, substitute “ penalty or interest ”.\n(6) In subsection (5), for “penalty, interest or surcharge”, in both places, substitute “ penalty or interest ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 27 para. 20 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. 20 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2"
    },
    {
      "type": "I",
      "label": "I3",
      "text": "Sch. 27 para. 20 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/20",
    "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."
}