{
  "url": "https://openlegislation.uk/finance-act-2026/section-127",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-127.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/127",
  "kind": "section",
  "number": "127",
  "heading": "Failure to comply with this Part etc",
  "text": "(1) Failure to comply with a provision or requirement specified in subsection (2) is conduct which attracts a penalty under section 9 of FA 1994.\n(2) The following provisions and requirements are specified for the purpose of subsection (1)—\n(a) provision contained in this Part or regulations made under this Part;\n(b) provision contained in regulations made under section 45 of TCTA 2018 insofar as it applies in relation to vaping products duty;\n(c) any requirements imposed under such provision.",
  "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/section/127",
    "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."
}