The Finance Act 2021 (Increase in Schedule 26 Penalty Percentages) Regulations 2025
These Regulations increase the penalties for late payment of tax in Schedule 26 to the Finance Act 2021 (“Schedule 26”).
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Lifecycle
Department
Made
13 May 2025
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In force
31 May 2025
Enabling power
The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by,andandofto the. Finance Act 2021 paragraphs 11 (c) (d) (e) 22 (4) Schedule 26 In accordance withofto, a draft of the instrument was laid before, and approved by a resolution of, the House of Commons. that Act paragraph 22 (2) Schedule 26
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