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					<dc:identifier>http://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/9</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/21/paragraph/8" title="Paragraph; Schedule 21 Paragraph 8"/><atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/8" title="Paragraph; Schedule 21 Paragraph 8"/><atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/10" title="Paragraph; Schedule 21 Paragraph 10"/><atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/10" title="Paragraph; Schedule 21 Paragraph 10"/>
					<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 AffectedNumber="24" EffectId="key-461fee3b439e007e1a12c3177b9a4837" Modified="2026-03-30T14:12:22Z" AffectingClass="UnitedKingdomPublicGeneralAct" Row="1350" AffectingProvisions="Sch. 14 para. 48(2)" AffectedYear="2016" URI="http://www.legislation.gov.uk/id/effect/key-461fee3b439e007e1a12c3177b9a4837" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2016/24" AffectedProvisions="Sch. 19 para. 51(8)(b)" AffectingYear="2017" Type="words inserted" AffectingEffectsExtent="E+W+S+N.I." RequiresApplied="true" AffectingNumber="32" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32"><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 AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="32" AffectedProvisions="Sch. 19 para. 53(1)" RequiresApplied="true" AffectingClass="UnitedKingdomPublicGeneralAct" Modified="2026-03-30T14:12:22Z" AffectingEffectsExtent="E+W+S+N.I." AffectingYear="2017" AffectingProvisions="Sch. 14 para. 48(4)(a)" AffectedNumber="24" URI="http://www.legislation.gov.uk/id/effect/key-04474e8080d1f1999dd2f272897dbebf" EffectId="key-04474e8080d1f1999dd2f272897dbebf" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" Row="1354" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2016/24" Type="words inserted" AffectedYear="2016"><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 AffectedNumber="24" Type="words inserted" AffectingYear="2017" AffectingClass="UnitedKingdomPublicGeneralAct" Modified="2026-03-30T14:12:22Z" AffectingEffectsExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" AffectedYear="2016" AffectingNumber="32" URI="http://www.legislation.gov.uk/id/effect/key-611ca47521605e1cc195ddbb0694d67b" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectingProvisions="Sch. 14 para. 48(4)(b)" EffectId="key-611ca47521605e1cc195ddbb0694d67b" AffectedProvisions="Sch. 19 para. 53(1)" Row="1355" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2016/24"><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-b" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/48/4/b">para. 48(4)(b)</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 URI="http://www.legislation.gov.uk/id/effect/key-7a5ecf29c18bb4c2291209f7831c348a" Row="1356" AffectingYear="2017" AffectingNumber="32" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectingEffectsExtent="E+W+S+N.I." AffectedYear="2016" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="Sch. 19 para. 58(1)" AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-7a5ecf29c18bb4c2291209f7831c348a" Type="words substituted" AffectedNumber="24" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2016/24" RequiresApplied="true" Modified="2026-03-30T14:12:22Z" AffectingProvisions="Sch. 14 para. 48(5)"><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-58-1" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/19/paragraph/58/1" FoundRef="schedule-19">para. 58(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-48-5" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/48/5">para. 48(5)</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" Modified="2026-03-30T14:12:22Z" AffectingNumber="32" AffectedClass="UnitedKingdomPublicGeneralAct" Type="words renumbered as Sch. 19 para. 12(5)(a)" AffectingProvisions="Sch. 14 para. 49(2)(a)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" EffectId="key-1a25d5c1cccb20747c8f777543ff934a" AffectedProvisions="Sch. 19 para. 12(5)(a)" URI="http://www.legislation.gov.uk/id/effect/key-1a25d5c1cccb20747c8f777543ff934a" AffectedNumber="24" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." Row="1357" RequiresApplied="true" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2016/24" AffectingYear="2017"><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-12-5-a" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/19/paragraph/12/5/a" FoundRef="schedule-19-paragraph-12">para. 12(5)(a)</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-49-2-a" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/49/2/a">para. 49(2)(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 EffectId="key-474d5d33914772ee44b6565378935668" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectedYear="2016" AffectingProvisions="Sch. 14 para. 49(2)(b)" 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-55-to-the-finance-act-2009-c10" IdURI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/21/crossheading/amendments-to-schedule-55-to-the-finance-act-2009-c10" NumberOfProvisions="5" id="schedule-21-crossheading-amendments-to-schedule-55-to-the-finance-act-2009-c10" RestrictStartDate="2017-04-01"><Title><Emphasis>Amendments to Schedule 55 to the Finance Act 2009 (c.10)</Emphasis></Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/9" IdURI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/21/paragraph/9" id="schedule-21-paragraph-9" RestrictStartDate="2017-04-01"><Pnumber PuncAfter=""><CommentaryRef Ref="key-688474e9b625389c663ce7473743fbf0"/>9</Pnumber><P1para><Text>Schedule 55 to FA 2009 (penalty for failure to make returns <Abbreviation Expansion="Et cetera" xml:lang="la">etc</Abbreviation>) is amended as follows</Text></P1para></P1></Pblock></ScheduleBody></Schedule></Schedules></Primary><Commentaries><Commentary id="key-688474e9b625389c663ce7473743fbf0" Type="I"><Para><Text><CitationSubRef SectionRef="schedule-21-paragraph-9" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/21/paragraph/9" id="cu3z14yq2-00094">Sch. 21 para. 9</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="cu3z14yq2-00095">S.I. 2017/259</Citation>, <CitationSubRef SectionRef="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2017/259/regulation/2" CitationRef="cu3z14yq2-00095" Operative="true" id="cu3z14yq2-00096">reg. 2</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>