{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-27/paragraph-40",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-27/paragraph-40.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/27/paragraph/40",
  "kind": "paragraph",
  "number": "40",
  "heading": null,
  "text": "(1) Schedule 56 (penalty for failure to make payments on time) is amended as follows.\n(2) In paragraph 1, in the Table—\n(a) omit items 1, 3, 3A, 12, 18 and 19;\n(b) omit items 6A and 6B (inserted by paragraph 2(7) of Schedule 11 to F(No.3)A 2010);\n(c) omit item 13A (inserted by paragraph 2(9) of Schedule 11 to F(No.3)A 2010);\n(d) in item 17—\n(i) in column 2, for “1” substitute “ 2, 3B ”;\n(ii) in column 3, for “12” substitute “ 13 ”;\n(e) in item 23—\n(i) in column 2, for “1 to 6A” (as substituted by paragraph 2(13)(a) of Schedule 11 to F(No.3)A 2010) substitute “2, 3B to 6”;\n(ii) in column 3—\n(a) omit the words in brackets;\n(b) for “1 to 6A” (as substituted by paragraph 2(13)(a) of Schedule 11 to F(No.3)A 2010) substitute “2, 3B to 6”;\n(f) in item 24—\n(i) in column 2, for “1 to 6A” (as substituted by paragraph 2(14)(a) of Schedule 11 to F(No.3)A 2010) substitute “2, 3B to 6”;\n(ii) in column 3 omit the words in brackets.\n(3) In paragraph 2(c), for “1” substitute “ 2 and 3B ”.\n(4) In paragraph 3—\n(a) in sub-paragraph (1)(a)—\n(i) omit “1, 3,”;\n(ii) omit “6B,” (as substituted by paragraph 5(3) of Schedule 11 to F(No.3)A 2010);\n(iii) for “12” (as substituted by paragraph 5(3) of Schedule 11 to F(No.3)A 2010) substitute “13”;\n(b) in sub-paragraph (1)(b) omit “6A,” (as substituted by paragraph 5(4)(a) of Schedule 11 to F(No.3)A 2010);\n(c) omit sub-paragraphs (1)(d) and (1A) (as inserted by paragraph 5(5) and (6) of Schedule 11 to F(No.3)A 2010).\n(5) In paragraph 8A (inserted by paragraph 7 of Schedule 11 to F(No.3)A 2010)—\n(a) in sub-paragraph (1), omit “6A,”;\n(b) omit sub-paragraphs (2) and (3).\n(6) In paragraph 8F (inserted by paragraph 7 of Schedule 11 to F(No.3)A 2010)—\n(a) in sub-paragraph (1) omit “6A,”;\n(b) omit sub-paragraph (2).\n(7) Omit paragraph 8K and the italic heading before that paragraph and omit paragraph 8 of Schedule 11 to F(No.3)A 2010 that inserted them.\n(8) Until the coming into force of paragraph 2(13)(a) of Schedule 11 to F(No.3)A 2010, item 23 in the Table in paragraph 1 of Schedule 56 to FA 2009 has effect as if, in columns 2 and 3, for “1” there were substituted “ 2, 3B ”.\n(9) Until the coming into force of paragraph 2(14)(a) of Schedule 11 to F(No.3)A 2010, item 24 in the Table in paragraph 1 of Schedule 56 to FA 2009 has effect as if, in column 2, for “1” there were substituted “ 2, 3B ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 27 para. 40 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 27 para. 40 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/40",
    "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."
}