Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 55 U.K. Penalty for failure to make returns etc

Modifications etc. (not altering text)

C1 Sch. 55 modified (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 38

C2 Sch. 55 applied by S.R. 2009/128, reg. 35 (as substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137), regs. 1(1), 8(a) (with reg. 12))

C3 Sch. 55 applied by S.I. 2009/470, reg. 40(1)(2) (as substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784), regs. 1(1), 9 (with reg. 12(2)))

C4 Sch. 55 applied (with modifications) by S.I. 2001/1004, Sch. 4 para. 21G (as inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2014 (S.I. 2014/2397), regs. 1(1), 3(5))

C5 Sch. 55 applied (with modifications) by 1992 c. 4, s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)

C6 Sch. 55 applied (with modifications) by 1992 c.7 (N.I.), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)

C7 Sch. 55 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 50(1)(2)

C8 Sch. 55 modified (temp.) (with effect in accordance with Sch. 10 para. 43 of the amending Act) by Finance Act 2022 (c. 3), Sch. 10 para. 26 (as amended (5.1.2023) by S.I. 2022/1321, regs. 1, 2(2)

C9 Sch. 55 applied (14.9.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 42(3) (with reg. 1(3))

[F1 Amount of penalty: occasional returns and annual returns][F1 Amount of penalty: occasional returns and returns for periods of 6 months or more] U.K.

Textual Amendments

F1 Sch. 55 para. 2 and cross-heading substituted (12.2.2019 for the purposes of soft drinks industry levy) by Finance (No. 3) Act 2010 (c. 33), s. 26(2), Sch. 10 para. 3; 2019 c. 1, s. 67(2)

[F1 2 U.K. Paragraphs 3 to 6 apply in the case of a return falling within any of items [F2 1 to 3, 5] and 7 to 13 in the Table.]

[F1 (1) Paragraphs 3 to 6 apply in the case of—

(a) a return falling within any of items [F3 1 to 5] [F3 2A, 4, 4A, 5], 7 and 8 to 13 in the Table,

(b) a return falling within any of items 7A, 7B and 14 to [F4 28] [F4 29] which relates to a period of 6 months or more, and

(c) a return falling within item 7A which relates to a transitional period for the purposes of the annual accounting scheme.

(2) In sub-paragraph (1)(c), a transitional period for the purposes of the annual accounting scheme is a prescribed accounting period (within the meaning of section 25(1) of VATA 1994) which—

(a) ends on the day immediately preceding the date indicated by the Commissioners for Her Majesty's Revenue and Customs in a notification of authorisation under regulation 50 of the Value Added Tax Regulations 1995 (S.I. 1995/2518) (admission to annual accounting scheme), or

(b) begins on the day immediately following the end of the last period of 12 months for which such an authorisation has effect.]

Textual Amendments

F2 Words in Sch. 55 para. 2 substituted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 5

F3 Words in Sch. 55 para. 2(1)(a) substituted (6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 39(3); S.I. 2024/440, reg. 2

F4 Word in Sch. 55 para. 2(1)(b) substituted (in relation to the playing of machine games on or after 1.2.2013) by Finance Act 2012 (c. 14), Sch. 24 paras. 32(a), 66(2)

Modifications etc. (not altering text)

C10 Sch. 55 para. 2 modified (cond.) (6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 39(6); S.I. 2024/440, reg. 2

Commencement Information

I1 Sch. 55 para. 2 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by S.I. 2011/702, art. 2 (with art. 1(2))

I2 Sch. 55 para. 2 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I3 Sch. 55 para. 2 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

I4 Sch. 55 para. 2 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)