Commencement Date

Sch. 24 applies to different matters at various times as explained below.

No person is liable to the penalty under Sch. 24 in respect of any tax period for which a return is required to be made before 1 April 2009 (Finance Act 2007, Schedule 24 (Commencement and Transitional Provisions) Order 2008 (SI 2008/568 (C. 20), art. 2 and 3).

The original penalties for errors applies from:

1 April 2008 in relation to relevant documents relating to tax periods commencing on or after 1 April 2008 (SI 2008/568 (C. 20), art. 2(a); subject to the transitional provisions in SI 2008/568 (C. 20), art. 3).

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