{
  "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-40",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-40.json",
  "legislation": "ukpga/2017/32",
  "legislation_title": "Finance (No. 2) Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2017",
  "path": "schedule/17/paragraph/40",
  "kind": "paragraph",
  "number": "40",
  "heading": null,
  "text": "(1) If—\n(a) a penalty under paragraph 39 is imposed in relation to a person’s failure to comply with a duty, and\n(b) after the penalty has been imposed, the person continues to fail to comply with the duty,\nthe person is liable to a further penalty not exceeding the applicable rate (as defined in paragraph 39(2)) for each day on which the failure continues.\n(2) Sub-paragraph (1) does not apply to a failure to comply with a duty imposed by paragraph 26(1) or regulations under paragraph 26(3).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 17 paras. 39-42 substituted for Sch. 17 paras. 39-44 (18.3.2026) by Finance Act 2026 (c. 11), s. 216(3)(b) (with s. 219)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/32/schedule/17/paragraph/40",
    "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."
}