{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-15/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-15/paragraph-2.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/15/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": "Reviews and appeals",
  "text": "FA 1994 is amended as follows—\n(a) in section 13A(2), after paragraph (gc) insert—\n“(gd) any decision by HMRC that a person is liable to a penalty, or as the amount of the person’s liability, under—\n(i) section 125 of FA 2026;\n(ii) section 126(1) of FA 2026;”;\n(b) in section 16(9), after paragraph (b) insert—\n“(ba) paragraph 5B;”\n(c) in section 16A(2), after paragraph (g) insert—\n“(h) approved under section 122 of FA 2026 (approved stamp holders);”;\n(d) in Schedule 5 (decisions subject to review and appeal), after paragraph 5A insert—\n“Part 4 of FA 2026 (vaping products duty)\n5B Any decision as to whether or not any person is to be, or continues to be, approved under section 122 of FA 2026.”.",
  "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/2026/11/schedule/15/paragraph/2",
    "retrieved_at": "2026-10-29T08:42:24.914774+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."
}