{
  "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-41",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-41.json",
  "legislation": "ukpga/2017/32",
  "legislation_title": "Finance (No. 2) Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2017",
  "path": "schedule/16/paragraph/41",
  "kind": "paragraph",
  "number": "41",
  "heading": null,
  "text": "In its application for a purpose mentioned in paragraph 40(1) above, the Schedule has effect as if—\n(a) any provisions which can have no application for that purpose were omitted,\n(b) references to “the taxpayer” were references to the relevant person whose position as regards liability for a penalty under paragraph 1 is to be checked, and references to “a taxpayer” were references to a relevant person,\n(c) references to a person's “tax position” were to the relevant person's position as regards liability for a penalty under paragraph 1,\n(d) references to prejudice to the assessment or collection of tax included prejudice to —\n(i) the investigation of the relevant person's position as regards liability for a penalty under paragraph 1 in relation to particular tax arrangements, or (as the case may be)\n(ii) the identification of any other person who has or may have enabled those arrangements, and\n(e) references to a pending appeal relating to tax were to a pending appeal relating to an assessment of liability for a penalty under paragraph 1.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 16 para. 41 substituted (with effect in accordance with s. 123(12) of the amending Act) by Finance Act 2021 (c. 26), s. 123(5)(a) (with s. 123(12))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 16 para. 41(d)(i)(ii) substituted for words (with effect in accordance with s. 123(12) of the amending Act) by Finance Act 2021 (c. 26), s. 123(5)(b) (with s. 123(12))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/32/schedule/16/paragraph/41",
    "retrieved_at": "2026-10-29T09:05:16.335265+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."
}