Finance Act 2021 (c. 26)

SCHEDULES

SCHEDULE 26 U.K. Penalties for failure to pay tax

Modifications etc. (not altering text)

C1 Sch. 26 modified (1.3.2024) by 1994 c. 23, Sch. 9ZF para. 13A (as inserted by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 6(6) (with reg. 1(2)))

PART 3 U.K. Supplementary provision

Appeals U.K.

19 (1) A person may appeal against a decision of HMRC that the person is liable to a penalty under this Schedule. U.K.

(2) A person liable to a penalty under this Schedule may appeal against a decision of HMRC as to the amount of the penalty.

Commencement Information

I1 Sch. 26 para. 19 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(2)

I2 Sch. 26 para. 19 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2(2)