{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-10/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-10/paragraph-3.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "schedule/10/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": "Reductions for disclosure",
  "text": "(1) Paragraph 4 provides for reductions in penalties under this Schedule where P discloses a contravention.\n(2) P discloses a contravention by—\n(a) telling the Commissioners about it,\n(b) giving the Commissioners reasonable help in identifying any other contraventions of section 100(1) or 103(1) of which P is aware, and\n(c) allowing the Commissioners access to records for the purpose of identifying such contraventions.\n(3) Disclosure of a contravention—\n(a) is “unprompted” if made at a time when P has no reason to believe that the Commissioners have discovered or are about to discover the contravention, and\n(b) otherwise, is “prompted”.\n(4) In relation to disclosure “quality” includes timing, nature and extent.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 10 para. 3 in force at Royal Assent for specified purposes, see s. 120(1)(b)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 10 para. 3 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/30/schedule/10/paragraph/3",
    "retrieved_at": "2026-10-29T08:52:11.242356+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."
}