{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-29",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-29.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "schedule/13/paragraph/29",
  "kind": "paragraph",
  "number": "29",
  "heading": "FA 2007",
  "text": "(1) The Table in paragraph 1 of Schedule 24 to FA 2007 (penalties for errors) is amended as follows.\n(2) Omit the entry relating to alcoholic liquor duties and returns under regulations under section 13, 49, 56 or 62 of ALDA 1979.\n(3) After the entry relating to alcohol duty (inserted by paragraph 17 of this Schedule) insert—\n“\nAlcohol duty\nReturn under regulations under section 88 of F(No. 2)A 2023.\n”",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 13 para. 29 not in force at Royal Assent, see s. 120(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 13 para. 29 in force at 1.2.2025 by S.I. 2025/96, reg. 2(e) (with reg. 3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/30/schedule/13/paragraph/29",
    "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."
}