{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-27/paragraph-9",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-27/paragraph-9.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/27/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "(1) Section 107A (relevant trustees) is amended as follows.\n(2) In subsection (2)—\n(a) in paragraph (a), after “Schedule 22 to the Finance Act 2016” insert “ or Schedule 25 to the Finance Act 2021 ”;\n(b) in paragraph (c)—\n(i) after “Schedule 56 to the Finance Act 2009” insert “ or Schedule 26 to the Finance Act 2021 ”;\n(ii) for “that Act” substitute “ the Finance Act 2009 ”.\n(3) In subsection (3)—\n(a) omit paragraph (a);\n(b) in paragraph (c)—\n(i) in sub-paragraph (i), for “1, 3C, 12, 18 or 19” substitute “ 3C ”;\n(ii) omit sub-paragraph (ii) (but not the “or” at the end of that sub-paragraph);\n(iii) in sub-paragraph (iii), omit “or (ii)”;\n(c) after paragraph (d) insert—\n“(e) in relation to—\n(i) a penalty under Schedule 26 to the Finance Act 2021 (penalties for failure to pay tax), or\n(ii) interest under section 101 of the Finance Act 2009 on a penalty within sub-paragraph (i),\nthe end of the specified date as defined in paragraph 1 of Schedule 26 to the Finance Act 2021;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 27 para. 9 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 27 para. 9 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/9",
    "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."
}