Section 26 | Penalties for failure to make returns etc

(1)Schedule 10 contains provision amending Schedule 55 to FA 2009 (penalties in respect of failures to make returns and other documents relating to liabilities for tax).

(2)Schedule 10 comes into force on such day as the Treasury may by order appoint.

(3)An order under subsection (2)—

(a)may commence a provision generally or only for specified purposes, and

(b)may appoint different days for different provisions or for different purposes.

(4)The Treasury may by order make any incidental, supplemental, consequential, transitional, transitory or saving provision which appears appropriate in consequence of, or otherwise in connection with, that Schedule.

(5)An order under subsection (4) may—

(a)make different provision for different purposes, and

(b)make provision amending, repealing or revoking any Act or subordinate legislation whenever passed or made (including this Act and any Act amended by it).

(6)An order under this section is to be made by statutory instrument.

(7)A statutory instrument containing an order under subsection (4) which includes provision amending or repealing any provision of an Act is subject to annulment in pursuance of a resolution of the House of Commons.