{
  "url": "https://openlegislation.uk/finance-act-2022/schedule-10/paragraph-28",
  "json_url": "https://openlegislation.uk/finance-act-2022/schedule-10/paragraph-28.json",
  "legislation": "ukpga/2022/3",
  "legislation_title": "Finance Act 2022",
  "legislation_url": "https://openlegislation.uk/finance-act-2022",
  "path": "schedule/10/paragraph/28",
  "kind": "paragraph",
  "number": "28",
  "heading": "Failure to pay public interest business protection tax on time",
  "text": "Schedule 56 to FA 2009 has effect as if in the Table in paragraph 1 of that Schedule, after the entry for item 1A there were inserted—\n“\n1B\nPublic interest business protection tax\nAmount payable under paragraph 8(6) of Schedule 10 to FA 2022\nThe date falling 30 days after the date specified in that paragraph as the date by which the amount must be paid\n1C\nPublic interest business protection tax\nAmount payable under paragraph 9(7) of Schedule 10 to FA 2022\nThe date falling 30 days after the date specified in that paragraph as the date by which the amount must be paid\n1D\nPublic interest business protection tax\nAmount payable under paragraph 12(8) of Schedule 10 to FA 2022\nThe date falling 30 days after the date specified in that paragraph as the date by which the amount must be paid\n”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/28",
    "retrieved_at": "2026-10-29T08:57:50.927298+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."
}