SCHEDULES

C1SCHEDULE 26Penalties for failure to pay tax

Annotations:
Modifications etc. (not altering text)

PART 3Supplementary provision

Regulations: supplementary provision

I1I222

1

Regulations under this Schedule are to be made by statutory instrument.

2

A statutory instrument containing regulations under paragraph 11 (powers to amend Part 2) may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the House of Commons.

3

A statutory instrument containing regulations under paragraph 16 (assessments) is subject to annulment in pursuance of a resolution of the House of Commons.

4

Regulations under this Schedule may include transitional, transitory and saving provision.