{
  "url": "https://openlegislation.uk/finance-act-2026/section-203",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-203.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/203",
  "kind": "section",
  "number": "203",
  "heading": "Assessment etc of penalties: application of Schedule 36 to FA 2008",
  "text": "(1) The following paragraphs of Schedule 36 to FA 2008 apply as set out below.\n(2) Paragraph 46 (assessment of penalty) applies to—\n(a) a penalty under sections 194 (failure to comply) and 195 (concealing information) as it applies to a penalty under paragraphs 39 and 40 of the Schedule;\n(b) a penalty under section 196 (inaccurate information) as it applies to a penalty under paragraph 40A of the Schedule.\n(3) Paragraph 51B(2) and (3) (assessment of a penalty for disclosure) apply to a penalty under section 197 (disclosure of a notice) as they apply to a penalty under paragraph 51B(1) of the Schedule.\n(4) Paragraph 49 (enforcement of penalty) applies to a penalty under sections 194 to 197 as it applies to a penalty under paragraphs 39, 40 and 40A of the Schedule and, in the case of a penalty under section 197 (disclosure of a notice), the reference to notification under paragraph 46 of the Schedule is to be read as a reference to notification under paragraph 51B(2)(b) of the Schedule).\n(5) Paragraph 51 (enforcement of a tax-related penalty) applies to a penalty under section 198 (penalties based on monies received) as it applies to a penalty under paragraph 50 of the Schedule.",
  "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/203",
    "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."
}