Non-Domestic Rating Act 2023 (c. 53)

SCHEDULE E+W Consequential provision

Prospective

PART 4 E+W Provision consequential on sections 12 and 13

Consequential amendments of the Act E+W

50 After paragraph 5F insert—

“5FA (1) The Commissioners for His Majesty’s Revenue and Customs may by regulations amend paragraph 5ZA to increase or decrease the amount of any penalty under that paragraph.

(2) The Commissioners for His Majesty's Revenue and Customs must consult the Welsh Ministers before making regulations under sub-paragraph (1) if and to the extent that the regulations make provision in relation to Wales.”

Commencement Information

I1 Sch. para. 50 not in force at Royal Assent, see s. 19(4)(b)