{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-26/paragraph-17A",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-26/paragraph-17A.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/26/paragraph/17A",
  "kind": "paragraph",
  "number": "17A",
  "heading": null,
  "text": "(1) This paragraph applies where HMRC has assessed a penalty for which a person is liable under this Schedule in respect of a failure to pay the tax due.\n(2) HMRC may withdraw the assessment by notice to the person.\n(3) The withdrawn assessment ceases to have effect (and is to be taken as never having had any effect).\n(4) But the withdrawal of the assessment does not prevent HMRC from subsequently assessing a penalty for the failure mentioned in sub-paragraph (1).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 26 para. 17A inserted (1.4.2026 for the purposes for which Sch. 26 is in force immediately before that date and for all other purposes at the same time as Sch. 26 comes into force for those purposes) by Finance Act 2026 (c. 11), s. 263(3)(6)(7)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/schedule/26/paragraph/17A",
    "retrieved_at": "2026-10-29T08:58:11.025653+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}