{
  "url": "https://openlegislation.uk/finance-act-2022/schedule-14/paragraph-8",
  "json_url": "https://openlegislation.uk/finance-act-2022/schedule-14/paragraph-8.json",
  "legislation": "ukpga/2022/3",
  "legislation_title": "Finance Act 2022",
  "legislation_url": "https://openlegislation.uk/finance-act-2022",
  "path": "schedule/14/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": "Legitimate activity",
  "text": "Liability to an electronic sales suppression penalty does not arise where the activity that would otherwise give rise to such liability is undertaken—\n(a) by, or on behalf of or with the approval of, a public authority, and\n(b) for a purpose connected with avoiding prejudice to the assessment or collection of tax.",
  "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/14/paragraph/8",
    "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."
}