# Finance Act 2026, Paragraph 9: Power to change accounting periods and deadlines

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

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).

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/17/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-17/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.