{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-17/paragraph-33",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-17/paragraph-33.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/17/paragraph/33",
  "kind": "paragraph",
  "number": "33",
  "heading": "Penalties payable in connection with this Schedule",
  "text": "This Part of this Schedule provides for penalties payable in connection with this Schedule, as follows—\n(a) paragraph 34 amends Schedule 41 to FA 2008 to impose a penalty for a failure to register with, or provide information to, HMRC under paragraph 2 of this Schedule;\n(b) paragraph 35 amends Schedule 24 to FA 2021 to impose a penalty for a failure to make a return under paragraph 7 of this Schedule;\n(c) paragraph 36 amends Schedule 24 to FA 2007 to impose a penalty for errors in returns under paragraph 7 of this Schedule and in other documents;\n(d) paragraph 37 amends Schedule 26 to FA 2021 to impose a penalty for a failure to pay CBAM;\n(e) paragraph 38 imposes a penalty for failing to make a notification under—\n(i) paragraph 4 (changed or incorrect registration information);\n(ii) Part 8 (death, incapacity or insolvency);\n(f) paragraph 39 imposes a penalty for failing to keep or preserve records under Part 6 of this Schedule or regulations under that Part.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "modified",
      "affecting": "uksi/2026/830",
      "affecting_title": "The Carbon Border Adjustment Mechanism (Transitory Provision) Regulations 2026"
    },
    {
      "type": "modified",
      "affecting": "uksi/2026/830",
      "affecting_title": "The Carbon Border Adjustment Mechanism (Transitory Provision) Regulations 2026"
    },
    {
      "type": "modified",
      "affecting": "uksi/2026/830",
      "affecting_title": "The Carbon Border Adjustment Mechanism (Transitory Provision) Regulations 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/11/schedule/17/paragraph/33",
    "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."
}