Finance Act 2007, Schedule 24
Finance Act 2007, Schedule 24 (Penalties for errors)
What this means for your business
6
guides
- Enforced by
- OPSS
- Applies to
- United Kingdom
- On this page
- 6 practical guides across 2 topics
Practical guidance
Our guides explain how to comply with the requirements above.
Appealing a CIS penalty - what counts as a reasonable excuse
How to appeal Construction Industry Scheme late filing or late payment penalties. Includes examples of reasonable excuses HMRC accepts and …
How to correct errors on your CIS return
Step-by-step process for correcting Construction Industry Scheme (CIS) return errors without incurring penalties. Covers different error types, amendment methods for …
Correct VAT return errors
How to fix mistakes on your VAT return and when to tell HMRC. Covers error correction thresholds, adjusting your next …
What to do if you've missed a CIS deadline
Immediate steps when you have missed the 19th filing deadline or 22nd payment deadline for CIS monthly returns. Covers penalty …
Correct your Self Assessment return
How to amend your Self Assessment return within the 12-month window, claim overpayments after the window closes, and understand when …
Handle an HMRC Self Assessment enquiry
What happens when HMRC opens an enquiry into your Self Assessment return, what triggers one, your rights, how to respond, …
Sections and provisions
187 classified provisions from this legislation.
Duties 14
- s.39 The general duty
- s.43 Report by Senior President of Tribunals
- s.73 Landlord authorisation of a person
- s.77 The rent recoverable
- s.95 Application for information about action to recover judgment debt
- s.96 Action by the court
- s.98 Information orders
- s.109 Debt management schemes
- s.111 Approval by supervising authority
- s.113 Terms of approval
- s.115 Presentation of bankruptcy petition
- s.116 Remedies other than bankruptcy effect in relation
- s.117 Charging of interest etc.
- s.118 Stopping supplies of gas or electricity
Offences and penalties 6
- s.29ZB Offences of recording or transmission in relation to broadcasting
- s.29ZC Offences of recording or transmitting participation through live link
- s.63 Enforcement agents
- s.92 Attachment of earnings orders: finding the debtor's current employer
- s.102 Offence of unauthorised use or disclosure
- Schedule 23 Repeals
Powers 52
- Schedule 2 Judges and other members of the First-tier Tribunal
- s.2 Senior President of Tribunals
- s.7 Chambers: jurisdiction and Presidents
- s.9 Review of decision of First-tier Tribunal
- s.10 Review of decision of Upper Tribunal
- s.11 Right to appeal to Upper Tribunal
- s.12 Proceedings on appeal to Upper Tribunal
- s.13 Right to appeal to Court of Appeal etc.
- s.14 Proceedings on appeal to Court of Appeal etc.
- s.14A Appeal to Supreme Court: grant of certificate by Upper Tribunal
- s.15 Upper Tribunal's “judicial review” jurisdiction
- s.18 Limits of jurisdiction under section 15(1)
- s.19 Transfer of judicial review applications from High Court
- s.21 Upper Tribunal's “judicial review” jurisdiction: Scotland
- s.22 Tribunal Procedure Rules
- s.24 Mediation
- s.25 Supplementary powers of Upper Tribunal
- s.26 First-tier Tribunal and Upper Tribunal: sitting places
- s.28 Assessors
- s.29B Directions and independence: authorised persons
- ... and 32 more powers
Definitions 37
- s.4 Judges and other members of the First-tier Tribunal
- s.5 Judges and other members of the Upper Tribunal
- Schedule 5 Procedure in First-tier Tribunal and Upper Tribunal Rules judicial office holder
- s.6A Certain judges who are also judges of the First-tier Tribunal
- Schedule 9 Tribunals: transitional provision scheduled tribunal relevant judicial office the 1993 Act
- Schedule 17 Part 7A of the Insolvency Act 1986 qualifying debt excluded debt specified debt
- s.20 Transfer of judicial review applications from the Court of Session
- s.23 Practice directions
- s.29A Meaning of “authorised person” and “judicial office holder” authorised person judicial office holder
- s.29E Indemnification of authorised persons
- s.29ZD Interpretation
- s.38 Orders under sections 30 to 36: supplementary
- s.47 Co-operation in relation to judicial training, guidance and welfare
- s.50 Judicial appointments: “judicial-appointment eligibility condition”
- s.52 Meaning of “gain experience in law” in section 50
- s.68 Magistrates' courts warrants of control
- s.74 Lease Lease
- s.75 Commercial premises Let as a dwelling
- s.76 Rent Rent
- s.80 Agricultural holdings
- ... and 17 more definitions
Exemptions 17
- s.8 Senior President of Tribunals: power to delegate
- s.14C Appeal to Supreme Court: exclusions
- s.16 Application for relief under section 15(1)
- s.27 Enforcement
- s.29D Costs or expenses in legal proceedings: authorised persons
- s.30 Transfer of functions of certain tribunals
- s.31 Transfers under section 30: supplementary powers
- s.35 Transfer of Ministerial responsibilities for certain tribunals
- s.36 Transfer of powers to make procedural rules for certain tribunals
- s.42 Fees
- s.79 Use of CRAR after end of lease
- s.81 Right to rent from sub-tenant
- s.82 Off-setting payments under a notice
- s.100 Information order: required information not held etc.
- s.103 Regulations
- s.130 Regulations
- Schedule 1 Senior President of Tribunals