Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 19 U.K. Large businesses: tax strategies and sanctions

PART 2 U.K. Publication of tax strategies

Failure to comply with a time limit U.K.

27 U.K. A failure to do anything required by this Part to be done within a limited period of time goes not give rise to liability to a penalty if it is done within such further time (if any) as an officer of Revenue and Customs may have allowed.