# Finance Act 2026, Paragraph 21: Power to change amount of penalties

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

The Treasury may by regulations amend any of paragraphs 7 to 13 so as to increase or reduce the amount of a penalty for the time being specified in those paragraphs.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/23/paragraph/21 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-23/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.