Finance Act 2026
Finance Act 2026 (2026 c. 11)
- Finance Act 2026 (2026 c. 11)
- Part 1 Income tax, capital gains tax and corporate taxes
- Income tax charge, rates and allowances
- 1 Income tax charge for tax year 2026-27
- 2 Main rates of income tax for tax year 2026-27
- 3 Default and savings rates of income tax for tax year 2026-27
- 4 Increase in dividend ordinary and upper rates
- 5 Savings rates of income tax for tax year 2027-28
- 6 New rates of income tax on property income
- 7 Property rates of income tax for tax year 2027-28
- 8 Scottish and Welsh property rates set by Scottish Parliament and Senedd
- 9 Freezing starting rate limit for savings for tax years 2026-27 to 2030-31
- 10 Basic rate limit and personal allowance for tax years 2028-29 to 2030-31
- Corporation tax charge and rates
- 11 Charge and main rate for financial year 2027
- 12 Standard small profits rate and fraction for financial year 2027
- Employee reliefs
- 13 Enterprise management incentives: thresholds and period for exercise
- 14 Enterprise investment scheme: increase in amounts and asset requirements
- 15 Venture capital trusts: rate of relief and amounts and asset requirements
- 16 CSOP schemes and EMI: PISCES shares
- Employment income relating to cars etc
- 17 Employee car and van ownership schemes
- 18 Car or van made available on arm’s length terms
- 19 CO2 emissions figure for certain cars with an electric range figure
- Other employment income
- 20 Employment income: miscellaneous exemptions
- 21 Disallowing deduction from earnings for additional household expenses
- 22 Payment for cancelled shifts etc.
- 23 Location of duties of employment where duties not performed
- 24 Umbrella companies
- 25 Loan charge settlement scheme
- 26 Loan charge settlement scheme: inheritance tax
- 27 Loan charge settlement scheme: supplementary
- Capital allowances and other reliefs for businesses
- 28 Main rate of writing-down allowances for expenditure on plant or machinery
- 29 First-year allowance for main rate expenditure on plant or machinery
- 30 Expenditure on zero-emission cars and electric vehicle charging points
- 31 Payments for surrender of expenditure credits
- 32 Transition from video games tax relief
- 33 Special credit for visual effects
- 34 R&D undertaken abroad: Chapter 2 relief only
- Chargeable gains
- 35 Restriction of relief on disposals to employee-ownership trusts
- 36 Anti-avoidance: collective investment scheme reconstructions
- 37 Anti-avoidance: company reconstructions
- 38 Anti-avoidance: reconstructions involving transfer of business
- 39 Incorporation relief: requirement to claim
- 40 Non-residents: cell companies
- 41 Non-residents: double taxation relief relating to collective investment vehicles
- Non-UK residents etc
- 42 Abolition of notional tax credit on distributions received by non-UK residents
- 43 Non-resident, and previously non-domiciled individuals
- 44 Trust protections etc: minor amendments and transitional protection
- 45 PAYE for treaty non-residents etc.
- Other international matters
- 46 Unassessed transfer pricing profits
- 47 Transfer pricing reform
- 48 International controlled transactions
- 49 Permanent establishments
- 50 Pillar two
- 51 Controlled foreign companies: interest on reversal of state aid recovery
- 52 Offshore income gains
- 53 Offshore income gains: savings
- Charities
- 54 Legacies to charities to be within scope of tax
- 55 Approved charitable investments: purpose test
- 56 Tainted charity donations: replacement of purpose test with outcome test
- Miscellaneous
- 57 Winter fuel payment charge
- 58 Carried interest
- 59 Pensions: abolition of the lifetime allowance charge
- 60 Collective money purchase schemes and Master Trust schemes
- 61 Corporate interest restriction: reporting companies
- 62 Corporate interest restriction: capital expenditure and tax-EBITDA calculation
- 63 Avoidance schemes involving certain non-derecognition liabilities
- 64 Energy (oil and gas) profits levy: decommissioning relief agreements
- Part 2 Inheritance tax
- Agricultural property relief and business property relief
- 65 Agricultural property relief and business property relief etc
- Pension interests
- 66 Tax to be charged on certain pension interests
- 67 Liability for tax on pension interests
- 68 Withholding of benefits and payment of tax by pension scheme administrator
- 69 Connected amendments to IHTA 1984
- 70 Connected amendments to income tax rules
- 71 Commencement of sections 66 to 70
- Freeze of nil rate band etc
- 72 Rate bands etc for tax year 2030-31
- Provision relating to new regime in FA 2025
- 73 Relevant property: disapplication of exemptions from exit charges
- 74 Relevant property: cap on charges for pre-30 October 2024 excluded property
- 75 Foreign diplomats etc: periods of UK residence to be disregarded
- 76 Minor corrections
- Infected blood compensation payments
- 77 Power to make provision about infected blood compensation payments
- Gifts to charities and registered clubs
- 78 Scope of exemption for gifts to charities and registered clubs
- 79 Section 78: transitional protection for existing interests in possession
- Part 3 Other existing taxes
- Value added tax and insurance premium tax
- 80 Zero-rating of leases of vehicles to recipients of disability benefits
- 81 Insurance premium tax relief limited to adapted vehicles
- 82 Private hire vehicles or taxis
- 83 Certain charitable donations not to be treated as supplies of goods
- 84 Refunds of VAT to combined county authorities
- Stamp duty reserve tax
- 85 UK listing relief
- Gambling duties
- 86 Rate of remote gaming duty
- 87 General betting duty on remote bets
- 88 Abolition of bingo duty
- Alcohol duty
- 89 Rates of duty
- Tobacco products duty
- 90 Rates of duty effective from 6pm on 26 November 2025
- 91 Rates of duty effective from 1 October 2026
- Taxes relating to vehicles
- 92 Vehicle excise duty for light passenger or light goods vehicles etc
- 93 Vehicle excise duty for rigid goods vehicles without trailers and tractive units
- 94 Vehicle excise duty for rigid goods vehicles with trailers
- 95 Vehicle excise duty for vehicles with exceptional loads etc
- 96 Vehicle excise duty for haulage vehicles other than showman’s vehicles
- 97 Vehicle excise duty: expensive car supplement
- 98 Rates of HGV road user levy
- 99 Rates of air passenger duty
- Environmental taxes
- 100 Rates of climate change levy
- 101 Rates of landfill tax
- 102 Rate of aggregates levy
- 103 Aggregates levy: amendments relating to disapplication of levy to Scotland
- 104 Rate of plastic packaging tax
- 105 Chemical recycling: mass balance approach
- 106 Pre-consumer plastic
- 107 Sections 105 and 106: commencement
- Soft drinks industry levy
- 108 Rates of levy
- Customs duties
- 109 Amendment of customs tariff power
- 110 Dumping and subsidisation investigations
- 111 Safeguarding investigations
- 112 Customs facilities at approved wharves and other places
- Economic crime (anti-money laundering) levy
- 113 Increases to rates of levy
- Annual tax on enveloped dwellings
- 114 Removal of time limit to claim relief under section 106(3) of FA 2013
- Part 4 Vaping products duty
- Charge
- 115 Excise duty: charge
- 116 Vaping products
- 117 Production of vaping products
- 118 Excise duty point and payment
- Administration
- 119 Administration
- Duty stamps
- 120 Stamping of vaping products
- 121 Issue and management of duty stamps
- 122 Approved stamp holders
- 123 United Kingdom representatives
- Forfeiture
- 124 Forfeiture
- Civil penalties and enforcement
- 125 Dealing in unstamped vaping products
- 126 Loss and misuse of duty stamps
- 127 Failure to comply with this Part etc
- 128 Forfeiture: civil penalties
- Offences
- 129 Dealing in duty stamps
- 130 Dealing in unstamped vaping products
- 131 Sales ban following conviction for unlawful use of premises
- 132 Offences: penalties
- 133 Forfeiture: offences
- General provision
- 134 Publication of information
- 135 Information sharing
- 136 Investigation and enforcement
- 137 Regulations: further provision
- 138 Regulations: procedure
- 139 Amendments of other enactments
- 140 Interpretation
- 141 Commencement and transitional provision
- Part 5 Carbon border adjustment mechanism
- Introduction
- 142 Introduction to CBAM
- The charge
- 143 Charge to CBAM
- 144 Importation
- 145 Goods processed under a special customs procedure
- 146 Person liable: the importer
- 147 Exemptions
- 148 Embodied emissions
- 149 Rate
- 150 Carbon price relief
- Administration and enforcement
- 151 Administration and enforcement
- 152 Criminal offences
- General
- 153 Supplementary amendments
- 154 Emissions: meaning etc
- 155 Interpretation
- 156 Power to make provision for linked emissions trading schemes
- 157 Regulations and notices
- 158 Commencement and transitory provision
- Part 6 Avoidance
- Chapter 1 Prohibition of promotion of certain tax avoidance arrangements
- Prohibition
- 159 Prohibition of promotion of certain tax avoidance arrangements
- 160 Meaning of promotion
- 161 Procedure
- Sanctions
- 162 Civil penalties
- 163 Criminal offence
- 164 Criminal liability of responsible persons
- General
- 165 Interpretation and commencement
- Chapter 2 Promoter action notices
- Promoter action notices
- 166 Certification of promoters
- 167 Promoter action notices
- 168 Preliminary notices
- 169 Disclosure of information by HMRC
- 170 Appeal against a decision to issue a promoter action notice
- Sanctions
- 171 Civil penalties
- 172 Publication
- 173 Reporting to regulators etc
- 174 Extension of time periods
- 175 Reasonable excuse
- General
- 176 Interpretation
- Chapter 3 Anti-avoidance information notices
- Key definitions
- 177 Connected persons
- 178 Anti-avoidance enactments
- Notices by type
- 179 Information notices: connected persons
- 180 Information notices: third parties
- 181 Information notices: unidentified connected persons
- 182 Information notices: identification
- 183 Information notices: financial institutions
- Content, requirements and withdrawal of notices
- 184 Content and requirements of notices
- 185 Restriction on disclosure of notices
- 186 Excepted information
- 187 Tribunal approval of notices
- 188 Withdrawal of notices
- Criminal sanctions
- 189 Offence of failing to comply with a notice
- 190 Offence of concealing information
- 191 Criminal liability of responsible persons
- 192 Criminal liability of responsible persons: no prosecution of recipient
- 193 Imprisonment or a fine
- Civil sanctions
- 194 Penalty for failing to comply with a notice
- 195 Penalty for concealing information
- 196 Penalty for inaccurate information
- 197 Penalty for disclosing a notice
- 198 Penalty based on monies received
- 199 Increased daily default penalty
- Sanctions: general
- 200 Extension of time periods
- 201 Reasonable excuse
- 202 Double jeopardy
- 203 Assessment etc of penalties: application of Schedule 36 to FA 2008
- Appeals
- 204 Appeals against notices
- 205 Appeals against penalties
- Miscellaneous and interpretation
- 206 Interpretation
- 207 Application of provisions of TMA 1970
- 208 Repeals
- Chapter 4 Miscellaneous
- Legal professionals
- 209 Declaration in relation to privileged material
- 210 Penalties for an incorrect declaration
- 211 Penalties: procedure, appeals etc
- 212 Publication following an incorrect declaration
- 213 Time limits for publication
- 214 Amendments to existing legislation: removal of privilege exemption
- 215 Commencement
- Disclosure of tax avoidance schemes: consequences for failure to comply
- 216 Penalties for non-disclosure of tax avoidance schemes
- 217 Removal of time limits on publication by HMRC
- 218 Consequential amendments
- 219 Commencement
- Construction industry scheme: amendments
- 220 Construction industry scheme: amendments
- 221 Construction industry scheme regulations: amendments
- 222 Commencement
- Part 7 Tax advisers
- Chapter 1 Registration
- Prohibition against unregistered tax advisers interacting with HMRC
- 223 Prohibition against unregistered tax advisers interacting with HMRC
- 224 Meaning of “tax adviser” and “client”
- Application process
- 225 Application for registration
- 226 Meaning of “relevant individual” and “officer”
- 227 Registration conditions
- 228 Registration conditions: interpretation
- 229 Registration conditions: offences
- 230 Registration of tax advisers etc
- Monitoring of registration conditions and suspension of registration
- 231 Monitoring of registration conditions
- 232 Suspension of registration
- Compliance notice
- 233 Compliance notice
- Financial penalties
- 234 Financial penalties for prohibited interaction with HMRC
- 235 Financial penalties for prohibited interaction with HMRC: liability of relevant individuals
- Ineligibility orders
- 236 Tax advisers: ineligibility orders
- 237 Relevant individuals: ineligibility orders
- Requirement for tax adviser to notify clients of suspension or ineligibility orders
- 238 Requirement for tax adviser to notify clients of suspension or ineligibility orders
- Reasonable excuse
- 239 Reasonable excuse
- Extension of period for making representations
- 240 Extension of period for making representations
- Assessment of financial penalties etc
- 241 Assessment of financial penalties
- 242 Time limits and treatment of financial penalties
- 243 Double jeopardy
- Reviews and appeals
- 244 Reviews and appeals
- Disclosure of information
- 245 Disclosure of information
- Power to publish information
- 246 Power to publish information
- Power to amend Schedule 20 (exceptions)
- 247 Power to amend Schedule 20 (exceptions)
- Interpretation
- 248 Interpretation of Chapter
- Commencement
- 249 Commencement
- Chapter 2 Conduct etc
- Conduct of tax advisers
- 250 Conduct of tax advisers
- Power to publish information about tax advisers etc
- 251 Power to publish information
- 252 Power to publish information: change of circumstances
- 253 Power to publish information: interpretation and commencement
- Part 8 Miscellaneous and final
- Fiscal mandate assessments by the OBR
- 254 Fiscal mandate assessments prepared by the Office for Budget Responsibility
- Provision of data by third parties
- 255 Data-gathering
- Making tax digital
- 256 Persons on whom digital reporting requirements may be imposed
- 257 Exemptions from digital reporting requirements
- 258 Returns to be delivered by electronic communications etc.
- 259 Penalties: amendments consequential on section 258 etc
- 260 Powers relating to electronic communications: directions
- 261 Power to require digital contact details
- Penalties
- 262 Penalty points and late submission penalties (power to cancel etc)
- 263 Assessments of late payment penalties etc.
- 264 Penalties for failure to pay tax due on further appeal
- 265 Failure to deliver company tax returns
- Advance tax clearances
- 266 Clearances
- 267 Binding effect
- 268 Extension
- 269 Modification
- 270 Information
- 271 Misrepresentation
- 272 Commissioners notice
- 273 Powers
- 274 Interpretation
- Cryptoasset reporting framework
- 275 Cryptoasset reporting: users and controlling persons resident in the UK
- 276 International cryptoasset reporting framework: connected matters
- Miscellaneous
- 277 Stamp duty: piloting of digital service etc
- 278 Oversight of HMRC tax enforcement functions in Northern Ireland
- 279 Repeal of obsolete provision in FA 1925 concerning Dominion Governments
- 280 Repeal of other obsolete provisions and correction of wrong cross-references
- Final
- 281 Interpretation
- 282 Short title
- Schedules
- Schedule 1 Property and savings rates of income tax: consequential amendments
- Part 1 Amendments of ITA 2007
- Part 2 Amendments of other tax legislation
- TMA 1970
- TCGA 1992
- ITTOIA 2005
- CTA 2010
- FA 2012
- Part 3 Amendment of Scotland Act 1998
- Scotland Act 1998
- Schedule 2 Scottish and Welsh property income rates
- Part 1 Scotland
- Part 2 Wales
- Amendments of ITA 2007
- Amendments of Government of Wales Act 2006
- Schedule 3 Non-resident, and previously non-domiciled individuals
- Part 1 Relief for new residents on foreign income and gains
- Reliefs only deductible against income or gains to which they relate
- QAHCs
- Children under 10
- Residence of personal representatives
- Foreign gains treated as accruing when remitted to UK
- Capital gains tax: amendments connected with end of remittance basis
- Definitions
- Part 2 Temporary repatriation facility
- Introduction
- Deemed income under section 732 of ITA 2007
- Value of amounts of qualifying overseas capital
- Designation where tax paid from other sources
- Income tax or capital gains tax reduction where TRF charge paid on same amount
- Capital payment derived from foreign income or gains
- Amounts derived from designated qualifying overseas capital
- Effect on section 65(5)(b) IHTA charge etc
- Amendment of returns
- Transfers from mixed funds
- Commencement of this Part
- Part 3 Temporary non-residence
- Schedule 4 PAYE for treaty non-residents etc
- Part 1 Treaty non-residents
- Introduction
- Notifications in respect of treaty non-resident employees
- Consequential amendments
- Part 2 Other amendments of ITEPA 2003
- Schedule 5 Unassessed transfer pricing profits
- Assessment of transfer pricing profits that should have been included in a return
- Consequential amendments
- Schedule 6 Transfer pricing
- Part 1 Amendments of Part 4 of TIOPA 2010
- Introduction
- Transfer pricing notice where participation condition not otherwise met
- Intangible fixed assets
- Guarantees
- Position of guarantor of affected person's liabilities under a security issued by the person
- Other references to securities
- Commencement of paragraphs 4 to 11
- Financing cases
- Agreements for common management etc
- Participation condition: anti avoidance
- UK to UK exemption
- Losses
- Interpretation in accordance with OECD principles
- Compensating adjustments
- Removal of requirement for Commissioners’ sanction
- Part 2 Other amendments
- Chapter 1 Loan relationships etc
- Loan relationships where provision falls within Part 4 of TIOPA 2010
- Disallowed debits allowed where corresponding credit previously taken into account
- Credits and debits treated as relating to capital expenditure
- Chapter 2 Intangible fixed assets
- Proceeds of realisation
- Transfers of intangible fixed assets
- Grant of licence or other right treated as at market value
- Deemed market value acquisition: adjustment where nil accounting value
- Commencement of Chapter
- Chapter 3 Exchange gains and losses etc
- Treatment of exchange gains and losses under Part 4 of TIOPA 2010
- Amendments of CTA 2009
- Designated currency elections
- Part 3 Commencement
- Schedule 7 Permanent establishments
- Part 1 Amendments to CTA 2009
- Introduction
- References to Model Tax Convention
- Attribution of profits
- Exclusion of income tax charge
- Part 2 Amendments to CTA 2010
- Introduction
- General interpretation
- Dependent agents
- Independent agents
- Meaning of “closely related”
- Independent investment manager conditions not sole means of showing independent status
- Removal of the 20% rule
- New definition of “investment transaction”
- Removal of disregard of certain chargeable profits attributable to permanent establishment represented by investment manager
- Lloyd’s agents
- Northern Ireland regional establishments
- Part 3 Amendments to ITA 2007
- Introduction
- Investment managers (removal of the 20% rule)
- Meaning of investment transaction
- Lloyd’s agents
- Part 4 Amendments to TCGA 1992
- Part 5 Consequential amendments
- FA 2011
- Part 6 Commencement
- Schedule 8 Pillar Two
- Introduction
- Application of the income inclusion rule to cases involving permanent establishments
- Elective qualifying domestic top-up taxes
- Other provision about permanent establishments
- Intragroup accounting discrepancies
- Tax-transparent investment entities: double counting
- Adjustments for ultimate parent that is a flow-through entity
- Qualifying current tax expense
- Intragroup transactions
- Tax equity partnerships: calculation of excess return for clawback
- Cross-border allocation of deferred tax assets and liabilities
- Deferred tax assets and liabilities: exclusions
- Post-filing adjustments of covered taxes
- Securitisation companies
- Location of stateless entities
- Qualifying undertaxed profits tax
- Definition of “ownership interest”
- REITs: domestic top-up tax
- Domestic top-up tax: exchange rates
- Domestic top-up tax: covered tax to include group relief payments
- Domestic top-up tax: allocation of CFC mobile income
- Simplified calculations for non-material members
- Minor amendments
- Commencement
- Schedule 9 Tainted charity donations
- Income tax
- Corporation tax on income
- Capital gains tax and corporation tax on chargeable gains
- Consequential amendments
- Schedule 10 Winter fuel payment charge
- The winter fuel payment charge
- Consequential amendments
- Commencement
- Schedule 11 Tax treatment of carried interest
- Part 1 Carried interest: interpretation of key terms
- Part 2 Consequential and connected amendments
- TCGA 1992
- ITA 2007
- Schedule 12 Reform of reliefs for business property and agricultural property
- Part 1 Business property relief and agricultural property relief
- Introduction
- Business property
- Agricultural property
- 100% relief allowance
- 100% trust relief allowance
- Indexation of relief allowances
- 100% relief allowance where relief prevented by section 113A(2) or 124A(2)
- Application of section 131 relief
- Rate between ten-year anniversaries
- Property moving between settlements
- Scottish agricultural leases
- Certain shares no longer eligible for 100% relief
- Instalments and interest
- Certificates of discharge
- Temporary relaxation of ownership and occupation conditions
- Application of section 124E in cases where the deceased dies before 6 April 2026
- Commencement
- Part 2 Inheritance tax on overseas property with value attributable to UK agricultural property
- Amendment of Schedule A1
- Consequential amendments
- Commencement
- Schedule 13 Abolition of bingo duty: consequential and transitional provision
- Consequential provision
- Transitional and saving provision
- Schedule 14 Aggregates levy: amendments relating to disapplication of levy to Scotland
- Amendments of Part 2 of FA 2001
- Amendments of Aggregates Levy (General) Regulations 2002
- Repeals: the levy register etc
- Commencement
- Schedule 15 Vaping products duty: amendments of other enactments
- Penalties
- Reviews and appeals
- Other amendments
- Schedule 16 CBAM Goods
- Schedule 17 Administration of CBAM
- Part 1 Introduction
- Part 2 Registration
- Duty to register with HMRC
- Deregistration
- Notification of changed or incorrect information
- Value of CBAM goods
- Part 3 Payment, accounting periods and returns
- Payment and accounting periods
- Returns
- Power to change accounting periods and deadlines
- Part 4 Determination and evidence of emissions and carbon price relief
- Part 5 Measurement of weight
- Part 6 Records
- General requirements
- Directions
- Part 7 Artificial separation of business activities
- Part 8 Death, incapacity and insolvency
- Part 9 Recovery
- Recovery as a debt due
- Assessments of amounts of CBAM
- Supplementary assessments
- Further provision about assessments under paragraphs 20 and 22
- Time limits for assessments
- Part 10 Repayments
- Repayments of overpaid tax
- Supplementary provision about repayment etc
- Reimbursement arrangements
- Assessment for excessive repayment
- Supplementary assessments
- Further provision about assessments under paragraphs 29 and 30
- Time limit for assessments
- Part 11 Penalties
- Penalties payable in connection with this Schedule
- Penalties under paragraphs 38 or 39: administration and supplementary provision
- Penalties under paragraphs 38 and 39: power to amend in light of inflation
- Part 12 Reviews and appeals
- Appealable decisions
- Offer of a review to a person notified of a decision
- Right of other persons to require review
- Duty to review
- Extension of time to accept or require review
- Review out of time
- The review
- The review: penalties under Schedule 24 to FA 2021
- Bringing of appeals
- Further provision about appeals
- Determination on appeal
- Part 13 Service
- Part 14 Interpretation
- Schedule 18 Offences relating to CBAM
- Part 1 Fraudulent evasion
- Part 2 Misstatement
- Part 3 Proceedings
- Schedule 19 Supplementary amendments relating to CBAM
- Provisional collection of CBAM
- Information and inspection powers
- Serial tax avoidance
- Disclosure of tax avoidance schemes
- Schedule 20 Registration of tax advisers: exceptions
- Schedule 21 Registration of tax advisers: reviews and appeals
- Appealable decisions
- Offer of review
- Time to accept offer of review
- Review out of time
- No review after appeal to the tribunal
- Review
- Bringing of appeals
- Powers of tribunal
- Temporary relief from suspension of registration pending review or appeal: amount of tax etc overdue
- Temporary relief from suspension of registration pending review or appeal: other cases
- Schedule 22 Conduct of tax advisers
- Part 1 Amendments to Schedule 38 to FA 2012
- Part 2 Consequential amendments
- TMA 1970
- Social Security Administration Act 1992
- Social Security Administration (Northern Ireland) Act 1992
- The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009
- The Education (Student Loans) (Repayment) Regulations 2009
- FA 2012
- The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013
- The Small Charitable Donations Regulations 2013
- FA 2014
- Schedule 23 Data-gathering
- Part 1 Power to require provision of data to HMRC on an ongoing basis
- Provision of data to HMRC on an ongoing basis
- Data within possession or power
- Due diligence and record-keeping
- Provision of data to persons other than HMRC
- Notification to HMRC
- Compliance
- Part 2 Penalties and appeals
- Penalties for failure to provide data to HMRC on an ongoing basis etc
- Penalties for failure to apply due diligence procedures
- Penalties for failure to keep or preserve records
- Penalties for failure to provide data to other persons
- Penalties for failure to notify
- Penalties for failure to provide information
- Penalties for inaccurate or incomplete data
- Reasonable excuse
- Duplication of liability to penalties
- Double jeopardy
- Failure to comply with time limit
- Assessment of penalties
- Time limits and treatment of penalties
- Appeals
- Part 3 General
- Power to change amount of penalties
- Regulations
- Application of provisions of TMA 1970
- Crown application
- Interpretation
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