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Finance Act 2021

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Changes over time for: Paragraph 15

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There are currently no known outstanding effects for the Finance Act 2021, Paragraph 15. Help about Changes to Legislation

15U.K.In the application of the following provisions, no account is to be taken of a penalty under this Schedule—

(a)section 97A of TMA 1970 (multiple penalties),

(b)paragraph 12(2) of Schedule 24 to FA 2007 (interaction with other penalties), and

(c)paragraph 15(1) of Schedule 41 to FA 2008 (interaction with other penalties).

Commencement Information

I1Sch. 26 para. 15 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(2)

I2Sch. 26 para. 15 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2(2)

I3Sch. 26 para. 15 in force at 12.11.2024 for specified purposes by S.I. 2024/1132, reg. 2

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