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Finance Act 2021
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- UK Public General Acts
- 2021 c. 26
- SCHEDULE 24
- PART 2
- Power to amend figures...
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Changes over time for: Cross Heading: Power to amend figures by regulations
Version Superseded: 06/04/2024
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- 01/01/2023- Amendment
- 01/03/2024
Point in time - 06/04/2024- Amendment
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Power to amend figures by regulationsU.K.
18(1)The Commissioners for HMRC may by regulations—U.K.
(a)amend paragraph 5(9) so as to increase or reduce the maximum number of penalty points for a group of returns;
(b)amend paragraph 8(4) so as to increase or reduce the number of months;
(c)amend paragraph 8(5) so as to increase or reduce the number of months;
(d)amend paragraph 15(4) so as to increase or reduce the amount of the penalty.
(2)Regulations under sub-paragraph (1)(a) may also amend column 3 of the table in paragraph 10.
(3)Regulations under this paragraph—
(a)are to be made by statutory instrument;
(b)may include transitional, transitory and saving provision.
(4)A statutory instrument containing regulations under this paragraph may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the House of Commons.
Commencement Information
I1Sch. 24 para. 18 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(1)
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