{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-17/paragraph-43",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-17/paragraph-43.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/17/paragraph/43",
  "kind": "paragraph",
  "number": "43",
  "heading": "Penalties under paragraphs 38 or 39: administration and supplementary provision",
  "text": "(1) Sub-paragraph (2) applies where—\n(a) an officer of Revenue and Customs assesses a person to an amount of penalty under paragraph 42(1) or (3), and\n(b) the person is also assessed under Part 9 of this Schedule for an accounting period to which the conduct attracting the penalty relates.\n(2) The assessments under paragraph 42(1) or (3) and under Part 9 of this Schedule may be combined and notified to the person as one assessment.\n(3) A notice of a combined assessment under sub-paragraph (2) must separately identify the penalty being assessed.",
  "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/43",
    "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."
}