# The Finance Act 2007, Schedule 24 (Commencement and Transitional Provisions) Order 2008, Article 3: Transitional provision


Notwithstanding article 2, no person shall be liable to a penalty under Schedule 24 in respect of any tax period for which a return is required to be made before 1st April 2009.

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Source: https://www.legislation.gov.uk/uksi/2008/568/article/3 (the official version)
Page: https://openlegislation.uk/finance-act-2007-schedule-24-commencement-and-transitional-provisions-order-2008/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.