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Paragraph 1 I1I2I3

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

(1)

This Schedule provides for a person who fails to make a return to be liable to penalty points and penalties.

(2)

This Part of this Schedule—

(a)

identifies groups of returns, and the returns falling within each group, and

(b)

makes provision about the interpretation of this Schedule.

(3)

Part 2 of this Schedule provides for a person to be liable to penalty points, and penalties, in respect of each group of returns.

(4)

Part 3 of this Schedule makes supplementary provision.

Annotations

Commencement

I1

Sch. 24 para. 1 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(1)

I2

Sch. 24 para. 1 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2(1)

I3

Sch. 24 para. 1 in force at 1.4.2026 for specified purposes by S.I. 2026/370, reg. 3(1)