Finance Act 2021 (c. 26)

SCHEDULES

SCHEDULE 24 U.K. Penalties for failure to make returns etc

PART 2 U.K. Liability to a penalty

Penalty points: effect of moving between groups of returns U.K.

13 (1) Paragraph 8 applies in relation to the new group of returns with the following modifications. U.K.

(2) Sub-paragraph (3) applies as if for the words from “month in which” to the end there were substituted “ first month for all or part of which a return in the new group of returns is required to be made ”.

(3) The reference in sub-paragraph (5) to returns in the group includes returns in the old group of returns.

Commencement Information

I1 Sch. 24 para. 13 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(1)

I2 Sch. 24 para. 13 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2(1)