OpenLegislation

Paragraph 1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  • Sch. 17 para. 4 5 repealed (6.2.2000) by Finance Act 1999 s. 139 Sch. 20 Pt. 5(5) Notes 1 2
  • Sch. 17 para. 6 - 8 Sch. 19 Pt. 1-III repealed (prosp.) by Finance Act 1999 s. 123(3) s. 123(4) 139 Sch. 20 Pt. 5(6) Note

The amendments in this Part of this Schedule—

(a)

replace administrative fines by penalties;

(b)

amend provisions imposing a fine or penalty of a specified amount so as to impose a penalty not exceeding a specified amount;

(c)

increase or modernise in certain cases the maximum penalty.