Modifications etc. (not altering text)
C1Sch. 26 modified (1.3.2024) by 1994 c. 23, Sch. 9ZF para. 13A (as inserted by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 6(6) (with reg. 1(2)))
15U.K.In the application of the following provisions, no account is to be taken of a penalty under this Schedule—
(a)section 97A of TMA 1970 (multiple penalties),
(b)paragraph 12(2) of Schedule 24 to FA 2007 (interaction with other penalties), and
(c)paragraph 15(1) of Schedule 41 to FA 2008 (interaction with other penalties).
Commencement Information
I1Sch. 26 para. 15 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(2)
I2Sch. 26 para. 15 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2(2)