# Finance Act 2000, Paragraph 2


(1) The incentives shall be of such description as may be provided for in the regulations.
(2) They may, in particular, take the form of—
(a) discounts;
(b) the allowing of additional time to comply with any obligations under tax legislation (including obligations relating to the payment of tax or other amounts); or
(c) the facility to deliver information or make payments at more convenient intervals.

---
Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/38/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-38/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.