The Finance Act 2021 (Increase in Schedule 26 Penalty Percentages) Regulations 2025
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Title and introductory text
2025 No. 589 CAPITAL GAINS TAX INCOME TAX VALUE ADDED TAX The Finance Act 2021 (Increase in Schedule 26 Penalty Percentages) Regulations 2025 Made 13th May 2025 Coming into force 31st May 2025 The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by paragraphs 11(c), (d) and (e) and 22(4) of Schedule 26 to the Finance Act 2021. In accordance with paragraph 22(2) of Schedule 26 to that Act, a draft of the instrument was laid before, and approved by a resolution of, the House of Commons.
Title and introductory text
2025 No. 589 CAPITAL GAINS TAX INCOME TAX VALUE ADDED TAX The Finance Act 2021 (Increase in Schedule 26 Penalty Percentages) Regulations 2025 Made 13th May 2025 Coming into force 31st May 2025 The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by paragraphs 11(c), (d) and (e) and 22(4) of Schedule 26 to the Finance Act 2021. In accordance with paragraph 22(2) of Schedule 26 to that Act, a draft of the instrument was laid before, and approved by a resolution of, the House of Commons.
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