Regulation 3 Modification to Schedule 24 to the Finance Act 2021
In Schedule 24 to the Finance Act 2021f1 (penalties for failure to make returns etc), in the Table in paragraph 2(1), the following is treated as substituted for item 6f2—
“
6 Carbon border adjustment mechanism Return under paragraph 7(1) and (2)(a) of Schedule 17 to FA 2026 Return under paragraph 7(1) and (2)(b) or (c) of Schedule 17 to FA 2026 - ”.
Annotations
Footnotes
- f1
- f2
-
Item 6 in the Table in paragraph 2(1) was inserted by paragraph 35 of Schedule 17 to the Finance Act 2026.