Paragraph 24 I1
Scotland
In section 47(1) (penalty for failure to make returns), after “section 26” insert “(as read with section 25(1))”.
Annotations
Commencement
- I1
Sch. para. 24 in force at 21.7.2026, see s. 16(2)(i)
Scotland
In section 47(1) (penalty for failure to make returns), after “section 26” insert “(as read with section 25(1))”.
Sch. para. 24 in force at 21.7.2026, see s. 16(2)(i)