http://www.legislation.gov.uk/ukpga/2021/26/section/117Finance Act 2021An Act to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-05-18Expert Participation2024-04-06 PART 4Miscellaneous and final<Emphasis>Penalties</Emphasis>Penalties for failure to pay tax1171Schedule 26 contains provision for imposing penalties on persons in respect of failures to make certain payments on time.2Schedule 26 comes into force on such day as the Treasury may by regulations appoint.3Different days may be appointed for different purposes.4The Treasury may by regulations make transitional, transitory or saving provision in connection with the coming into force of any provision in Schedule 26.5The power to make regulations under subsection (4) includes power to make different provision for different purposes.6Regulations under this section are to be made by statutory instrument.
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<Text>The Treasury may by regulations make transitional, transitory or saving provision in connection with the coming into force of any provision in Schedule 26.</Text>
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<Text>The power to make regulations under subsection (4) includes power to make different provision for different purposes.</Text>
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