{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-22/paragraph-20",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-22/paragraph-20.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/22/paragraph/20",
  "kind": "paragraph",
  "number": "20",
  "heading": null,
  "text": "In paragraph 28 (power to publish details)—\n(a) for sub-paragraph (1), substitute—\n“(1) The Commissioners must publish information about a person if the person incurs a penalty under paragraph 26 of more than £7,500.”;\n(b) in sub-paragraph (2)—\n(i) in paragraph (a), for “individual’s” substitute “person’s”;\n(ii) in paragraph (b), for “individual’s address” substitute “person’s postcode”;\n(iii) in paragraph (c), for “individual” substitute “person”;\n(iv) in paragraph (e), for “dishonest” substitute “sanctionable”;\n(v) in paragraph (f), for “individual’s” substitute “person’s”;\n(vi) in paragraph (g), for “dishonest” substitute “sanctionable”;\n(c) omit sub-paragraph (3);\n(d) in sub-paragraph (4)—\n(i) after “(5)” insert “, (7)”;\n(ii) for “an individual” substitute “a person”;\n(e) in sub-paragraph (5)—\n(i) for “agent” substitute “adviser”;\n(ii) for “the individual” substitute “an individual”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 22 para. 20 in force at 1.4.2026, see s. 250(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/11/schedule/22/paragraph/20",
    "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."
}