# Finance Act 2026, Paragraph 17: Failure to comply with time limit

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

A failure to do anything required to be done within a limited period of time does not give rise to liability to a penalty under this Schedule if the thing was done within such further time (if any) as an officer of Revenue and Customs may have allowed.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/23/paragraph/17 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-23/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.