# Finance Act 2026, Paragraph 23

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

In paragraph 31 (appeal against penalty)—
(a) in sub-paragraph (1)(a), after “Part 3” insert “or 4”;
(b) after sub-paragraph (1) insert—
“(1A) But sub-paragraph (1)(b) does not give a right of appeal against the amount of an increased daily penalty payable as a result of paragraph 23A (increased daily default penalty).”

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/22/paragraph/23 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-22/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.