Paragraph 33 Penalties payable in connection with this Schedule

United Kingdom

This Part of this Schedule provides for penalties payable in connection with this Schedule, as follows—

(a)

paragraph 34 amends Schedule 41 to FA 2008 to impose a penalty for a failure to register with, or provide information to, HMRC under paragraph 2 of this Schedule;

(b)

paragraph 35 amends Schedule 24 to FA 2021 to impose a penalty for a failure to make a return under paragraph 7 of this Schedule;

(c)

paragraph 36 amends Schedule 24 to FA 2007 to impose a penalty for errors in returns under paragraph 7 of this Schedule and in other documents;

(d)

paragraph 37 amends Schedule 26 to FA 2021 to impose a penalty for a failure to pay CBAM;

(e)

paragraph 38 imposes a penalty for failing to make a notification under—

(i)

paragraph 4 (changed or incorrect registration information);

(ii)

Part 8 (death, incapacity or insolvency);

(f)

paragraph 39 imposes a penalty for failing to keep or preserve records under Part 6 of this Schedule or regulations under that Part.