# Finance (No. 2) Act 2023, Paragraph 1: Liability to penalty

Extent: E+W+S+N.I.

A penalty is payable by a person (“P”) who contravenes section 100(1) or 103(1).

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/10/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-10/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.