# Finance Act 2026, Section 127: Failure to comply with this Part etc

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

(1) Failure to comply with a provision or requirement specified in subsection (2) is conduct which attracts a penalty under section 9 of FA 1994.
(2) The following provisions and requirements are specified for the purpose of subsection (1)—
(a) provision contained in this Part or regulations made under this Part;
(b) provision contained in regulations made under section 45 of TCTA 2018 insofar as it applies in relation to vaping products duty;
(c) any requirements imposed under such provision.

---
Source: https://www.legislation.gov.uk/ukpga/2026/11/section/127 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-127
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.