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)
I143
Where it appears to an officer of Revenue and Customs that—
a
a penalty under paragraph 39(1)(a) has been imposed in a case where the maximum penalty is set by paragraph 39(1)(a)(i), and
b
the maximum penalty was calculated on the basis that the initial period began with a day later than that which the officer considers to be the relevant day,
an officer of Revenue and Customs may commence proceedings for a re-determination of the penalty.
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)