Version Superseded: 06/04/2024
Point in time view as at 01/03/2024.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: Second penalty: effect of breaking time to pay agreement.
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)
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