OpenLegislation

Paragraph 9 I1I2

(1)

Section 107A (relevant trustees) is amended as follows.

(2)

In subsection (2)—

(a)

in paragraph (a), after “Schedule 22 to the Finance Act 2016” insert “ or Schedule 25 to the Finance Act 2021 ”;

(b)

in paragraph (c)—

(i)

after “Schedule 56 to the Finance Act 2009” insert “ or Schedule 26 to the Finance Act 2021 ”;

(ii)

for “that Act” substitute “ the Finance Act 2009 ”.

(3)

In subsection (3)—

(a)

omit paragraph (a);

(b)

in paragraph (c)—

(i)

in sub-paragraph (i), for “1, 3C, 12, 18 or 19” substitute “ 3C ”;

(ii)

omit sub-paragraph (ii) (but not the “or” at the end of that sub-paragraph);

(iii)

in sub-paragraph (iii), omit “or (ii)”;

(c)

after paragraph (d) insert—

“(e)

in relation to—

(i)

a penalty under Schedule 26 to the Finance Act 2021 (penalties for failure to pay tax), or

(ii)

interest under section 101 of the Finance Act 2009 on a penalty within sub-paragraph (i),

the end of the specified date as defined in paragraph 1 of Schedule 26 to the Finance Act 2021;”.

Annotations

Commencement

I1

Sch. 27 para. 9 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2

I2

Sch. 27 para. 9 in force at 1.4.2026 for specified purposes by S.I. 2026/370, reg. 3