# Finance Act 2026, Paragraph 21

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

In paragraph 29 (assessment of penalties)—
(a) in sub-paragraph (2), for the words from “and either” to the end substitute “and not withdrawn”;
(b) omit sub-paragraph (3).

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/22/paragraph/21 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-22/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.