118 Penalties for failure to make returns etc or pay tax: consequential provision
Finance Act 2021 (2021 c 26) | Legislation

118  Penalties for failure to make returns etc or pay tax: consequential provision

(1)     Schedule 27 contains amendments that are consequential on Schedules 24 to 26.

(2)     Schedule 27 comes into force on such day as the Treasury may by regulations appoint.

(3)     Different days may be appointed for different purposes.

(4)

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