{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-22",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-22.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "schedule/3/paragraph/22",
  "kind": "paragraph",
  "number": "22",
  "heading": "Revised interest restriction return",
  "text": "(1) Paragraph 29 of Schedule 7A (penalty for failure to deliver a return) is amended as follows.\n(2) In sub-paragraph (1)—\n(a) in paragraph (a), after “paragraph 7” insert “, or a revised interest restriction return under paragraph 8(4),”;\n(b) in paragraph (b), omit “(see sub-paragraph (5) of that paragraph)”.\n(3) After sub-paragraph (1), insert—\n“(1A) In subsection (1)(b), the reference to the “filing date” in relation to a period of account is—\n(a) in relation to an interest restriction return under paragraph 7, a reference to the filing date for the purposes of that paragraph (see paragraph 7(5) and (5A));\n(b) in relation to a revised interest restriction return under paragraph 8(4), a reference to the end of the period within which the return may have effect (see paragraph 8(5)).”",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/30/schedule/3/paragraph/22",
    "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."
}