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Finance Act 2021

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117Penalties for failure to pay taxU.K.

(1)Schedule 26 contains provision for imposing penalties on persons in respect of failures to make certain payments on time.

(2)Schedule 26 comes into force on such day as the Treasury may by regulations appoint.

(3)Different days may be appointed for different purposes.

(4)The Treasury may by regulations make transitional, transitory or saving provision in connection with the coming into force of any provision in Schedule 26.

(5)The power to make regulations under subsection (4) includes power to make different provision for different purposes.

(6)Regulations under this section are to be made by statutory instrument.

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