Version Superseded: 06/04/2024
Point in time view as at 01/03/2024.
There are currently no known outstanding effects for the Finance Act 2021, Cross Heading: No penalty if payment in full before end of 15 day period.
4U.K.No penalty is payable if—
(a)the tax due is paid in full before the end of the 15 day period, or
(b)the 15 day time to pay condition is met,
(but see paragraph 7).
Commencement Information
I1Sch. 26 para. 4 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(2)
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