{
  "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-48",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-48.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/48",
  "kind": "paragraph",
  "number": "48",
  "heading": null,
  "text": "(1) In determining at any time whether or what information may be published in relation to a person under paragraph 46, the following penalties incurred by the person are to be disregarded—\n(a) a penalty which has been reduced to nil or stayed;\n(b) a penalty by reference to which information has previously been published under paragraph 46;\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(d) a penalty that relates to arrangements which are related to arrangements that have already been dealt with (within the meaning given by sub-paragraph (4)).\n(2) For the purposes of sub-paragraph (1)(d) arrangements are “related to” each other if they—\n(a) implement the same proposal for tax arrangements, and\n(b) are substantially the same as each other.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) For the purposes of sub-paragraph (1)(d) arrangements have “already been dealt with” if information about the person has already been published under paragraph 46 by reference to a penalty that relates to those arrangements.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 16 para. 48(1)(c) omitted (with effect in accordance with s. 123(13) of the amending Act) by virtue of Finance Act 2021 (c. 26), s. 123(8)(a) (with s. 123(13))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in Sch. 16 para. 48(2) substituted (with effect in accordance with s. 123(13) of the amending Act) by Finance Act 2021 (c. 26), s. 123(8)(b) (with s. 123(13))"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 16 para. 48(3) omitted (with effect in accordance with s. 123(13) of the amending Act) by virtue of Finance Act 2021 (c. 26), s. 123(8)(c) (with s. 123(13))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/32/schedule/16/paragraph/48",
    "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."
}