# The Finance Act 2021 (Increase in Schedule 26 Penalty Percentages) Regulations 2025, Introduction: Introductory text


CAPITAL GAINS TAX
INCOME TAX
VALUE ADDED TAX
Made 13th May 2025
Coming into force 31st May 2025
The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by paragraphs 11(c), (d) and (e) and 22(4) of Schedule 26 to the Finance Act 2021.
In accordance with paragraph 22(2) of Schedule 26 to that Act, a draft of the instrument was laid before, and approved by a resolution of, the House of Commons.

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Source: https://www.legislation.gov.uk/uksi/2025/589/introduction (the official version)
Page: https://openlegislation.uk/finance-act-2021-increase-in-schedule-26-penalty-percentages-regulations-2025/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.