Paragraph 7 I1I2
In section 69 (recovery of penalty or interest), in subsection (1)—
(a)
after paragraph (a) insert—
“(aa)penalties imposed under Schedule 26 to the Finance Act 2021;”;
(b)
omit paragraph (b).
Annotations
Commencement
- I1
Sch. 27 para. 7 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2
- I2
Sch. 27 para. 7 in force at 1.4.2026 for specified purposes by S.I. 2026/370, reg. 3