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Link to original content: http://www.legislation.gov.uk/ukpga/2021/26/schedule/24/paragraph/13/data.akn

Sch. 24 para. 13 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(1)

Sch. 24 para. 13 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2(1)

http://www.legislation.gov.uk/ukpga/2021/26/schedule/24/paragraph/13Finance Act 2021An Act to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-05-18Expert Participation2024-04-06SCHEDULESSCHEDULE 24Penalties for failure to make returns etcPART 2Liability to a penaltyPenalty points: effect of moving between groups of returns131

Paragraph 8 applies in relation to the new group of returns with the following modifications.

2

Sub-paragraph (3) applies as if for the words from “month in which” to the end there were substituted “ first month for all or part of which a return in the new group of returns is required to be made ”.

3

The reference in sub-paragraph (5) to returns in the group includes returns in the old group of returns.