# Finance Act 2021, Paragraph 9


(1) This paragraph applies where—
(a) a time to pay agreement has effect during the further penalty period, and
(b) the person breaks the time to pay agreement.
(2) If HMRC give the person notice that a penalty is payable under paragraph 8, a penalty is payable under that paragraph as if the time to pay agreement had never had effect.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/26/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-26/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.