SCHEDULES
C1SCHEDULE 26Penalties for failure to pay tax
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Modifications etc. (not altering text)
PART 1Introduction
Introduction
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In this Schedule, “HMRC” means Her Majesty's Revenue and Customs.
In this Schedule, “HMRC” means Her Majesty's Revenue and Customs.
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)))