{
  "url": "https://openlegislation.uk/savings-government-contributions-act-2017/schedule-2/paragraph-23",
  "json_url": "https://openlegislation.uk/savings-government-contributions-act-2017/schedule-2/paragraph-23.json",
  "legislation": "ukpga/2017/2",
  "legislation_title": "Savings (Government Contributions) Act 2017",
  "legislation_url": "https://openlegislation.uk/savings-government-contributions-act-2017",
  "path": "schedule/2/paragraph/23",
  "kind": "paragraph",
  "number": "23",
  "heading": null,
  "text": "(1) Sub-paragraph (2) applies to a person who, in complying with a requirement under paragraph 11(2) when applying for a Help-to-Save account, provides information that is inaccurate if the inaccuracy is material and deliberate.\n(2) The person is liable to a penalty of the amount for the time being specified in paragraph 39(2) of Schedule 36 to the Finance Act 2008.\n(3) Paragraphs 46 to 49 and 52 of that Schedule (penalties: assessment, appeals and enforcement) apply in relation to a penalty under sub-paragraph (2) as they apply in relation to a penalty under paragraph 39 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/2017/2/schedule/2/paragraph/23",
    "retrieved_at": "2026-10-29T09:05:53.757599+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."
}