[F12A(1)PAYE regulations may provide that, in relation to specified payments of tax falling within item 2, the penalty date is a specified date later than that determined in accordance with column 4 of the Table.U.K.
(2)In sub-paragraph (1) “specified” means specified in the regulations.]
Textual Amendments
F1 Sch. 56 para. 2A and cross-heading inserted (25.1.2011) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 4; S.I. 2011/132, art. 2(b)
Commencement Information
I1Sch. 56 para. 2A in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)
I2Sch. 56 para. 2A in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
I3Sch. 56 para. 2A in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)
I4Sch. 56 para. 2A in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)