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Part 2 Penalties

  1. Penalty for failure to comply with duties under Part 1 ...
  2. Penalty for failure to comply with duties under paragraph 26
  3. ...
  4. Assessment of penalties ...
  5. Reasonable excuse

Notes on Schedule 17

Modifications

C1

Sch. 17 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZA para. 80 (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)