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Paragraph 16

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  • Sch. 17 para. 4 5 repealed (6.2.2000) by Finance Act 1999 s. 139 Sch. 20 Pt. 5(5) Notes 1 2
  • Sch. 17 para. 6 - 8 Sch. 19 Pt. 1-III repealed (prosp.)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

The Treasury may make regulations applying in relation to penalties to which Part II of this Schedule applies such provisions of the M1Taxes Management Act 1970 as they think fit.

(2)

The regulations may apply the provisions of that Act with such modifications as the Treasury think fit.

(3)

Regulations under this paragraph shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of the House of Commons.

Annotations

Marginal citations

M1

1970 c.9.