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.
Sch. 26 modified (1.3.2024) by 1994 c. 23, Sch. 9ZF para. 13A (as inserted by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 6(6) (with reg. 1(2)))