Finance Act 2021 (c. 26)

SCHEDULES

Yn ddilys o 01/01/2023

SCHEDULE 24 U.K. Penalties for failure to make returns etc

PART 2 U.K. Liability to a penalty

Penalty points: effect of moving between groups of returns U.K.

13 (1) Paragraph 8 applies in relation to the new group of returns with the following modifications. U.K.

(2) Sub-paragraph (3) applies as if for the words from “month in which” to the end there were substituted “ first month for all or part of which a return in the new group of returns is required to be made ”.

(3) The reference in sub-paragraph (5) to returns in the group includes returns in the old group of returns.