Finance Act 2021 (c. 26)

SCHEDULES

SCHEDULE 27 U.K. Schedules 24 to 26: consequential provision

Taxes Management Act 1970 U.K.

7 U.K. In section 69 (recovery of penalty or interest), in subsection (1)—

(a) after paragraph (a) insert—

“(aa) penalties imposed under Schedule 26 to the Finance Act 2021;”;

(b) omit paragraph (b).

Commencement Information

I1 Sch. 27 para. 7 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2