{
  "url": "https://openlegislation.uk/finance-act-2022/section-91",
  "json_url": "https://openlegislation.uk/finance-act-2022/section-91.json",
  "legislation": "ukpga/2022/3",
  "legislation_title": "Finance Act 2022",
  "legislation_url": "https://openlegislation.uk/finance-act-2022",
  "path": "section/91",
  "kind": "section",
  "number": "91",
  "heading": "Penalties for facilitating avoidance schemes involving non-resident promoters",
  "text": "(1) Schedule 13 makes provision for and about penalties for facilitating avoidance schemes involving non-resident promoters.\n(2) In consequence of that Schedule, in Schedule 13 to FA 2020 (joint and several liability of company directors etc), in paragraph 5(6), after paragraph (e) insert—\n(f) Schedule 13 to FA 2022 (penalties for facilitating avoidance schemes involving non-resident promoters).",
  "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/section/91",
    "retrieved_at": "2026-10-28T16:58:49.296617+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}