Finance (No. 2) Act 2023

Liability to penaltyU.K.

1A penalty is payable by a person (“P”) who contravenes section 100(1) or 103(1).

Commencement Information

I1Sch. 10 para. 1 in force at Royal Assent for specified purposes, see s. 120(1)(b)

I2Sch. 10 para. 1 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)