Modifications etc. (not altering text)
C1Sch. 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)))
9(1)This paragraph applies where—U.K.
(a)a time to pay agreement has effect during the further penalty period, and
(b)the person breaks the time to pay agreement.
(2)If HMRC give the person notice that a penalty is payable under paragraph 8, a penalty is payable under that paragraph as if the time to pay agreement had never had effect.
Commencement Information
I1Sch. 26 para. 9 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(2)
I2Sch. 26 para. 9 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2(2)