Finance Act 2021 (c. 26)

SCHEDULES

SCHEDULE 25 U.K. Penalties for deliberately withholding information

PART 1 U.K. Introduction

Interpretation U.K.

2 (1) This paragraph applies for the interpretation of this Schedule. U.K.

(2) “Return” means any return, statement, account or other document specified in the third column of the Table in paragraph 1.

(3) Any reference to making a return includes a reference to filing, delivering or submitting a return.

(4) “Due date”, in relation to a return, means the date by which it is required to be made.

(5) “HMRC” means Her Majesty's Revenue and Customs.

Commencement Information

I1 Sch. 25 para. 2 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2(1)