[F1[F217A(1)This paragraph applies where—U.K.
(a)P is liable for a penalty under any paragraph of this Schedule in relation to a failure to make a return falling within item 1 or 2 in the Table, and
(b)[F3HMRC decide to give P a notice under section 8B withdrawing] a notice under section 8 or 8A of that Act.
(2)The notice under section 8B of TMA 1970 may include provision under this paragraph cancelling liability to the penalty from the date specified in the notice.]]
Textual Amendments
F1Sch. 55 paras. 17A, 17B and cross-heading inserted (with effect in accordance with Sch. 51 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 51 para. 8
F2Sch. 55 paras. 17A, 17B and cross-heading omitted (6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 39(4); S.I. 2024/440, reg. 2
F3Words in Sch. 55 para. 17A(1)(b) substituted (with effect in accordance with s. 169(7) of the amending Act) by Finance Act 2016 (c. 24), s. 169(6)
Commencement Information
I1Sch. 55 para. 17A in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
I2Sch. 55 para. 17A in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)
I3Sch. 55 para. 17A in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)