Paragraph 27

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

Sch. 19 para. 13(c) words substituted by Finance (No. 2) Act 2017 Sch. 14 para. 49(3)
Sch. 19 para. 51(8)(b) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 48(2)
Sch. 19 para. 52(1) words substituted by Finance (No. 2) Act 2017 Sch. 14 para. 48(3)(a)
Sch. 19 para. 52(3) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 48(3)(b)(i)
Sch. 19 para. 52(3) words substituted by Finance (No. 2) Act 2017 Sch. 14 para. 48(3)(b)(ii)
Sch. 19 para. 53(1) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 48(4)(a)
Sch. 19 para. 53(1) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 48(4)(b)
Sch. 19 para. 58(1) words substituted by Finance (No. 2) Act 2017 Sch. 14 para. 48(5)
Sch. 19 para. 12(5)(a) words renumbered as Sch. 19 para. 12(5)(a) by Finance (No. 2) Act 2017 Sch. 14 para. 49(2)(a)
Sch. 19 para. 12(5)(a) word inserted by Finance (No. 2) Act 2017 Sch. 14 para. 49(2)(b)
Sch. 19 para. 12(5)(b) inserted by Finance (No. 2) Act 2017 Sch. 14 para. 49(2)(c)

A failure to do anything required by this Part to be done within a limited period of time goes not give rise to liability to a penalty if it is done within such further time (if any) as an officer of Revenue and Customs may have allowed.