SCHEDULES
C1SCHEDULE 17Disclosure of tax avoidance schemes: VAT and other indirect taxes
Annotations:
Modifications etc. (not altering text)
PART 2Penalties
Penalty for failure to comply with duties under Part 1 (apart from paragraph 26)
I142
1
The Treasury may by regulations vary—
a
any of the sums for the time being specified in paragraph 39(1);
b
the sum for the time being specified in paragraph 40(4);
c
the period for the time being specified in paragraph 41(2);
d
the sum for the time being specified in paragraph 41(2).
2
Regulations under this paragraph may include incidental or transitional provision.
Sch. 17 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZA para. 80 (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)