# Finance Act 2026, Paragraph 44: Penalties under paragraphs 38 or 39: administration and supplementary provision

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

(1) Where an assessment is made under paragraph 42(1) or (3) to an amount of daily penalty under paragraph 38(2)(b), the notification of that amount must specify a date, not later than the day on which the notification is given, to which the amount is assessed.
(2) If the failure attracting the penalty continues after that date, a further assessment or further assessments may be made under paragraph 42(1) or (3) in respect of the continued failure.
(3) Sub-paragraph (4) applies where—
(a) a notification of an amount of a penalty specifies a date under sub-paragraph (1), and
(b) the failure in question is remedied within such period as may for the purpose of this sub-paragraph be specified in the notification.
(4) The failure is to be deemed to be remedied on the date specified under sub-paragraph (1).

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/17/paragraph/44 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-17/paragraph-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.