Search Legislation

Finance Act 2021

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Paragraph 18

 Help about opening options

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2021, Paragraph 18. Help about Changes to Legislation

18(1)Section 69 (breaches of regulatory provisions) is amended as follows.U.K.

(2)In subsection (4)(a), for “for a surcharge under section 59 or 59A” substitute “ to a penalty point or a penalty under Schedule 24 to the Finance Act 2021 ”.

(3)In subsection (9)—

(a)omit paragraph (b) and the “or” at the end of that paragraph;

(b)after paragraph (c) insert or

(d)a person is awarded a penalty point or assessed to a penalty under Schedule 24 to the Finance Act 2021,.

Commencement Information

I1Sch. 27 para. 18 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(3)(4)(a)

I2Sch. 27 para. 18 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2

Back to top

Options/Help