Paragraph 9 Power to change accounting periods and deadlines
United Kingdom
The Commissioners may by regulations amend—
(a)
paragraph 6(2) or (3) or 7(2);
(b)
item 5 in the table in paragraph 2(1) of Schedule 24 to FA 2021 (which relates to penalties for a failure to make returns under paragraph 7 of this Schedule) in consequence of an amendment under this paragraph of paragraph 6(2).