Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 22 U.K. Asset-based penalty for offshore inaccuracies and failures

PART 5 U.K. General

Consequential amendments etc U.K.

21 U.K. Section 97A of TMA 1970 (two or more tax-geared penalties in respect of same tax) does not apply in relation to an asset-based penalty imposed under this Schedule.

Commencement Information

I1 Sch. 22 para. 21 in force at 1.4.2017 with effect in accordance with reg. 2(b) by S.I. 2017/277, reg. 2(b)