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Legislation

Finance Act 2026

Crossheading Penalties

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Section 262 Penalty points and late submission penalties (power to cancel etc)
Section 263 Assessments of late payment penalties etc.
Section 264 Penalties for failure to pay tax due on further appeal
Section 265 Failure to deliver company tax returns

Part 8 Miscellaneous and final
Crossheading Penalties

Crossheading Penalties

From legislation.gov.uk

Contents

Section 262 Penalty points and late submission penalties (power to cancel etc)
Section 263 Assessments of late payment penalties etc.
Section 264 Penalties for failure to pay tax due on further appeal
Section 265 Failure to deliver company tax returns