Legislation – Finance Act 2026
Changes to legislation:
Finance Act 2026, Section 264 is up to date with all changes known to be in force on or before 18 April 2026. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
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Changes and effects yet to be applied to Section 264:
- Pt. 15 excluded by S.I. 2026/331 reg. 19
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Pt. 15 excluded by S.I. 2026/331 reg. 19
Part 8Miscellaneous and final
Penalties
264Penalties for failure to pay tax due on further appeal
(1)
In paragraph 1 of Schedule 56 to FA 2009 (penalty for failure to make payments on time), in item 18 of the Table—
(a)
in column 3, after “under section 55” insert “or 56(3)(b)”
;
(b)
in column 4, after “or (9)” insert “or section 56(3)(b)”
.
(2)
In paragraph 1(1) of Schedule 26 to FA 2021 (penalties for failure to pay tax), in item 1 of the table relating to income tax or capital gains tax, in columns 2 and 3, after “section 55” insert “or 56(3)(b)”
.
(3)
The amendment made by subsection (1) has effect in relation to amounts that become payable on or after 1 April 2026.
(4)
The amendment made by subsection (2) comes into force—
(a)
for the purposes for which the table relating to income tax or capital gains tax in paragraph 1(1) of Schedule 26 to FA 2021 (penalties for failure to pay tax) is in force immediately before 1 April 2026, on 1 April 2026;
(b)
for any other purposes, at the same time as that table comes into force for those other purposes.