Paragraph 15 I1I2I3I4I5
In the application of the following provisions, no account is to be taken of a penalty under this Schedule—
section 97A of TMA 1970 (multiple penalties),
paragraph 12(2) of Schedule 24 to FA 2007 (interaction with other penalties), and
paragraph 15(1) of Schedule 41 to FA 2008 (interaction with other penalties).
Annotations
Commencement
- I1
Sch. 26 para. 15 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(2)
- I2
Sch. 26 para. 15 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2(2)
- I3
Sch. 26 para. 15 in force at 12.11.2024 for specified purposes by S.I. 2024/1132, reg. 2
- I4
Sch. 26 para. 15 in force at 28.3.2025 for specified purposes by S.I. 2025/399, reg. 2
- I5
Sch. 26 para. 15 in force at 1.4.2026 for specified purposes by S.I. 2026/370, reg. 3(2)
Notes on Schedule 26
Modifications
- C1
Sch. 26 modified (1.3.2024) by 1994 c. 23, Sch. 9ZF para. 13A (as inserted by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 6(6) (with reg. 1(2)))
- C2
Sch. 26 applied (1.4.2026) by S.I. 2009/470, reg. 36(2) (as inserted by The Education (Student Fees, Awards, Support and Loan Repayments) (Amendment) Regulations 2026 (S.I. 2026/130), regs. 1(4), 34(b))