# Finance Act 2026, Paragraph 39: Penalties payable in connection with this Schedule

Extent: E+W+S+N.I.

A person (P) is liable to a penalty of £500 if P fails to comply with a requirement to keep or preserve a record under Part 6 of this Schedule or regulations under that Part.

---
Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/17/paragraph/39 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-17/paragraph-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.