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Penalties PenaltiesF1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. 57AParagraph 57A
  2. 57BParagraph 57B
  3. 57CParagraph 57C
  4. 57DParagraph 57D
  5. 57EParagraph 57E
  6. 57FMeaning of “specified Northern Ireland company”

Annotations

Textual amendments

F1

Sch. 5 paras. 57A-57E and cross-heading inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 220, 222

Notes on Schedule 5

Modifications

C1

Sch. 5 modified (18.3.2026) by Finance Act 2026 (c. 11), s. 16

C2

Sch. 5 modified (6.4.2026) by Finance Act 2026 (c. 11), s. 13(10)