{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-23/paragraph-13",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-23/paragraph-13.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/23/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": "Penalties for inaccurate or incomplete data",
  "text": "(1) If a person, in purported compliance with a requirement in regulations under paragraph 1, provides inaccurate or incomplete data to HMRC, the person is liable to a penalty not exceeding £100 where—\n(a) the inaccuracy or incompleteness is deliberate,\n(b) the inaccuracy or incompleteness is due to a failure to take reasonable care, or\n(c) the person discovers the inaccuracy or incompleteness some time later and fails to take reasonable steps to inform HMRC.\n(2) Where the inaccuracy or incompleteness relates to data about more than one person or account, a penalty is payable in respect of each person or account.",
  "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/23/paragraph/13",
    "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."
}