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The Customs (Contravention of a Relevant Rule) (Maximum Penalty) (Amendment) Order 2026

Draft. This instrument was laid in draft and may differ from the one made. Look for the made version under its title.

Draft 2026, ISBN 9780348288148

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Draft Order laid before the House of Commons under section 26(7) of the Finance Act 2003, for approval by resolution of the House of Commons.

CUSTOMS

Made ***

Coming into force 15th December 2026

The Treasury make this Order in exercise of the power conferred by section 26(6) of the Finance Act 2003f1.

In accordance with section 26(7) of that Act, a draft of this instrument has been laid before, and approved by a resolution of, the House of Commons.

Annotations to the whole text

Footnotes

f1

2003 c. 14.

Contents

  1. 1Citation and commencement
  2. 2Amendment of maximum penalty in section 26(5) of the Finance Act 2003
  3. Signature
  4. Explanatory note

1Citation and commencement

This Order may be cited as the Customs (Contravention of a Relevant Rule) (Maximum Penalty) (Amendment) Order 2026 and comes into force on 15th December 2026.

2Amendment of maximum penalty in section 26(5) of the Finance Act 2003

In section 26 of the Finance Act 2003 (penalty for contravention of relevant rule), in subsection (5) for “£2,500” substitute “£10,000”.

Signature

Name

Name

Two of the Lords Commissioners of His Majesty’s Treasury

Explanatory note

(This note is not part of the Order)

This Order amends section 26(5) of the Finance Act 2003 to increase the maximum amount which may be prescribed as a penalty for the contravention of a relevant rule under subsection (1) of that section. The maximum penalty amount is increased from £2,500 to £10,000.

A Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.