Penalty for failure to comply with partner payment notice Penalty for failure to comply with partner payment notice Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 32 para. 1(2)(a) words renumbered as Sch. 32 para. 1(2)(a) by Finance (No. 2) Act 2017 Sch. 14 para. 46(2)(a)(i) Sch. 32 para. 1(2)(a) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 46(2)(a)(ii) Sch. 32 para. 1(2)(b) inserted by Finance (No. 2) Act 2017 Sch. 14 para. 46(2)(a)(iii) Sch. 32 para. 1(3) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 46(2)(b) Sch. 32 para. 1(3A) inserted by Finance (No. 2) Act 2017 Sch. 14 para. 46(2)(c) Sch. 32 para. 2(2) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 46(3) Sch. 32 para. 3(5)(a) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 46(4) 7Paragraph 7 Penalty for failure to comply with partner payment notice