{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-114",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-114.json",
  "legislation": "ukpga/2018/22",
  "legislation_title": "Taxation (Cross-border Trade) Act 2018",
  "legislation_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018",
  "path": "schedule/8/paragraph/114",
  "kind": "paragraph",
  "number": "114",
  "heading": null,
  "text": "(1) Schedule 41 (penalties: failure to notify and certain VAT and excise wrongdoing) is amended as follows.\n(2) In paragraph 1, in the table—\n(a) omit the third entry relating to Value Added Tax (obligation to notify under Schedule 2 to the Value Added Tax Act 1994),\n(b) omit the fourth entry relating to Value Added Tax (obligations to notify under Schedule 3 to the Value Added Tax Act 1994), and\n(c) omit the sixth entry relating to Value Added Tax (obligation to notify under regulations made under paragraph 2(4) of Schedule 11 to the Value Added Tax Act 1994).\n(3) In paragraph 7—\n(a) omit sub-paragraph (5),\n(b) in sub-paragraph (6)—\n(i) for “any other” substitute “ a ”, and\n(ii) omit “, but subject to sub-paragraph (8)”,\n(c) in sub-paragraph (7), in paragraph (a), omit “, paragraph 8(2) of Schedule 3 to that Act”, and\n(d) omit sub-paragraph (8).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in Sch. 8 para. 114(2)(a) substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 10(4)(a) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in Sch. 8 para. 114(2)(b) substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 10(4)(b) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in Sch. 8 para. 114(2)(c) substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 10(4)(c) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 8 para. 114 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/114",
    "retrieved_at": "2026-10-29T09:04:43.590954+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."
}