{
  "url": "https://openlegislation.uk/finance-no-3-act-2010/schedule-10/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-no-3-act-2010/schedule-10/paragraph-5.json",
  "legislation": "ukpga/2010/33",
  "legislation_title": "Finance (No. 3) Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-no-3-act-2010",
  "path": "schedule/10/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) Paragraph 11 (amount of penalty for certain CIS returns after 12 months) is amended as follows.\n(2) In sub-paragraph (2), after “P” in the first place it occurs insert “ deliberately ”.\n(3) In sub-paragraph (5), for “any other case” substitute “ any case not falling within sub-paragraph (2) ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 10 para. 5 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, arts. 2(a), 3(1)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Amendments made by Sch. 10 para. 5 in force at 12.2.2019 for specified purposes by 2019 c. 1, s. 67(2)"
    },
    {
      "type": "I",
      "label": "I3",
      "text": "Amendments made by Sch. 10 para. 5 in force at 1.4.2022 for specified purposes by Finance Act 2021 (c. 26), Sch. 15 para. 3(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/5",
    "retrieved_at": "2026-10-29T09:09:50.286654+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."
}