{
  "url": "https://openlegislation.uk/finance-no-3-act-2010/schedule-12/paragraph-12",
  "json_url": "https://openlegislation.uk/finance-no-3-act-2010/schedule-12/paragraph-12.json",
  "legislation": "ukpga/2010/33",
  "legislation_title": "Finance (No. 3) Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-no-3-act-2010",
  "path": "schedule/12/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": null,
  "text": "(1) Schedule 24 to FA 2007 (penalties for errors) is amended as follows.\n(2) In the Table in paragraph 1, after the first entry relating to petroleum revenue tax insert—\n“\nPetroleum revenue tax\nStatement or declaration in connection with a claim under paragraph 13A of Schedule 2 to the Oil Taxation Act 1975.\n”\n(3) In paragraph 1(5), after “Oil Taxation Act 1975” insert “ or a statement or declaration under paragraph 13A of that Schedule ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/33/schedule/12/paragraph/12",
    "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."
}