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					<dc:identifier>http://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/1</dc:identifier><dc:title>Finance Act 2016</dc:title><dc:description>An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.</dc:description><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2026-05-01</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-04-01</dct:valid>
					
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					<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/2016/24/schedule/21" title="Schedule 21"/><atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/2016/24/schedule/20/paragraph/23" title="Paragraph; Schedule 20 Paragraph 23"/><atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/2016/24/schedule/20/paragraph/23" title="Paragraph; Schedule 20 Paragraph 23"/><atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/2" title="Paragraph; Schedule 21 Paragraph 2"/><atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/2" title="Paragraph; Schedule 21 Paragraph 2"/>
					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="2016"/><ukm:Number Value="24"/><ukm:EnactmentDate Date="2016-09-15"/><ukm:ISBN Value="9780105400509"/><ukm:UnappliedEffects><ukm:UnappliedEffect AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2016/24" Modified="2026-03-30T14:12:22Z" Row="1350" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingNumber="32" AffectedYear="2016" AffectingYear="2017" URI="http://www.legislation.gov.uk/id/effect/key-461fee3b439e007e1a12c3177b9a4837" EffectId="key-461fee3b439e007e1a12c3177b9a4837" Type="words inserted" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="Sch. 19 para. 51(8)(b)" AffectedNumber="24" RequiresApplied="true" AffectingProvisions="Sch. 14 para. 48(2)" AffectingEffectsExtent="E+W+S+N.I."><ukm:AffectedTitle>Finance Act 2016</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-19" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/19">Sch. 19 </ukm:Section><ukm:Section Ref="schedule-19-paragraph-51-8-b" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/19/paragraph/51/8/b" FoundRef="schedule-19-paragraph-51">para. 51(8)(b)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section><ukm:Section Ref="schedule-14-paragraph-48-2" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/48/2">para. 48(2)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedProvisions="Sch. 19 para. 53(1)" Modified="2026-03-30T14:12:22Z" AffectingYear="2017" RequiresApplied="true" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectingProvisions="Sch. 14 para. 48(4)(a)" AffectingEffectsExtent="E+W+S+N.I." AffectedYear="2016" Row="1354" URI="http://www.legislation.gov.uk/id/effect/key-04474e8080d1f1999dd2f272897dbebf" AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-04474e8080d1f1999dd2f272897dbebf" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2016/24" Type="words inserted" AffectingNumber="32" AffectedNumber="24" AffectingClass="UnitedKingdomPublicGeneralAct"><ukm:AffectedTitle>Finance Act 2016</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-19" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/19">Sch. 19 </ukm:Section><ukm:Section Ref="schedule-19-paragraph-53-1" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/19/paragraph/53/1" FoundRef="schedule-19-paragraph-53">para. 53(1)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section><ukm:Section Ref="schedule-14-paragraph-48-4-a" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/48/4/a">para. 48(4)(a)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedYear="2016" AffectingYear="2017" AffectingNumber="32" Modified="2026-03-30T14:12:22Z" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" EffectId="key-611ca47521605e1cc195ddbb0694d67b" AffectedNumber="24" AffectingEffectsExtent="E+W+S+N.I." 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				</ukm:Metadata><Primary><Schedules RestrictExtent="E+W+S+N.I." RestrictStartDate="2026-04-01"><Title>SCHEDULES</Title><Schedule DocumentURI="http://www.legislation.gov.uk/ukpga/2016/24/schedule/21" IdURI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/21" NumberOfProvisions="15" id="schedule-21" RestrictStartDate="2017-04-01"><Number>SCHEDULE 21</Number><TitleBlock><Title>Penalties relating to offshore matters and offshore transfers</Title></TitleBlock><ScheduleBody><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2016/24/schedule/21/crossheading/amendments-to-schedule-24-to-the-finance-act-2007-c-11" IdURI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/21/crossheading/amendments-to-schedule-24-to-the-finance-act-2007-c-11" NumberOfProvisions="5" id="schedule-21-crossheading-amendments-to-schedule-24-to-the-finance-act-2007-c-11" RestrictStartDate="2017-04-01"><Title><Emphasis>Amendments to Schedule 24 to the Finance Act 2007 (c. 11)</Emphasis></Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/1" IdURI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/21/paragraph/1" id="schedule-21-paragraph-1" RestrictStartDate="2017-04-01"><Pnumber PuncAfter=""><CommentaryRef Ref="key-8a8b187ddec09326e343725031cf25ea"/>1</Pnumber><P1para><Text>Schedule 24 to FA 2007 (penalties for errors) is amended as follows.</Text></P1para></P1></Pblock></ScheduleBody></Schedule></Schedules></Primary><Commentaries><Commentary id="key-8a8b187ddec09326e343725031cf25ea" Type="I"><Para><Text><CitationSubRef SectionRef="schedule-21-paragraph-1" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/21/paragraph/1" id="cu3z14yq2-00016">Sch. 21 para. 1</CitationSubRef> in force at 1.4.2017 with effect in accordance with reg. 2  by <Citation URI="http://www.legislation.gov.uk/id/uksi/2017/259" Class="UnitedKingdomStatutoryInstrument" Year="2017" Number="259" Title="The Finance Act 2016, Schedule 21 (Appointed Days) Regulations 2017" id="cu3z14yq2-00017">S.I. 2017/259</Citation>, <CitationSubRef SectionRef="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2017/259/regulation/2" CitationRef="cu3z14yq2-00017" Operative="true" id="cu3z14yq2-00018">reg. 2</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>