Finance Act 2021 (c. 26)

SCHEDULES

SCHEDULE 25 U.K. Penalties for deliberately withholding information

PART 3 U.K. Supplementary provision

Regulations: supplementary provision U.K.

21 (1) Regulations under this Schedule are to be made by statutory instrument. U.K.

(2) Regulations under this Schedule may include transitional, transitory and saving provision.

(3) A statutory instrument containing regulations under this Schedule is subject to annulment in pursuance of a resolution of the House of Commons.

Commencement Information

I1 Sch. 25 para. 21 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2(1)