Finance Act 2021 (c. 26)

SCHEDULES

SCHEDULE 26 U.K. Penalties for failure to pay tax

Modifications etc. (not altering text)

C1 Sch. 26 modified (1.3.2024) by 1994 c. 23, Sch. 9ZF para. 13A (as inserted by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 6(6) (with reg. 1(2)))

PART 3 U.K. Supplementary provision

Double jeopardy U.K.

14 U.K. A person is not liable to a penalty under this Schedule in respect of a failure in respect of which the person has been convicted of an offence.

Commencement Information

I1 Sch. 26 para. 14 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(2)

I2 Sch. 26 para. 14 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2(2)