{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-17/paragraph-44",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-17/paragraph-44.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/17/paragraph/44",
  "kind": "paragraph",
  "number": "44",
  "heading": "Penalties under paragraphs 38 or 39: administration and supplementary provision",
  "text": "(1) Where an assessment is made under paragraph 42(1) or (3) to an amount of daily penalty under paragraph 38(2)(b), the notification of that amount must specify a date, not later than the day on which the notification is given, to which the amount is assessed.\n(2) If the failure attracting the penalty continues after that date, a further assessment or further assessments may be made under paragraph 42(1) or (3) in respect of the continued failure.\n(3) Sub-paragraph (4) applies where—\n(a) a notification of an amount of a penalty specifies a date under sub-paragraph (1), and\n(b) the failure in question is remedied within such period as may for the purpose of this sub-paragraph be specified in the notification.\n(4) The failure is to be deemed to be remedied on the date specified under sub-paragraph (1).",
  "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/44",
    "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."
}