3(1)This paragraph applies in the case of—U.K.
(a)a payment of tax falling within any of items [F11, 3] [F2[F3, 3B] [F4, 3C] and 7 to 24] [F23B, [F56B,] 7 to 11ZA and [F612] [F613] to 24] in the Table,
[F7(aza)a payment of tax falling within items 11AA or 11AB in the Table,]
[F8(aa)a payment of tax falling within item 6ZB in the Table,]
(b)a payment of tax falling within [F9item 4A or] [F10item 2 or 4] [F10any of items 2, 4, [F116A,] 6C and 11A to [F1211M] [F1211N]] which relates to a period of 6 months or more, [F13and]
(c)a payment of tax falling within item 2 which is payable under regulations under section 688A of ITEPA 2003 (recovery from other persons of amounts due from managed service companies),
[F14(ca)an amount in respect of apprenticeship levy falling within item 4A which is payable by virtue of regulations under section 106 of FA 2016 (recovery from third parties).]
[F15[F16(d)a payment of tax falling within item 6A which relates to a transitional period for the purposes of the annual accounting scheme;]]
[F17[F18(1A)In sub-paragraph (1)(d), 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.]]
(2)P is liable to a penalty of 5% of the unpaid tax.
(3)If any amount of the tax is unpaid after the end of the period of 5 months beginning with the penalty date, P is liable to a penalty of 5% of that amount.
(4)If any amount of the tax is unpaid after the end of the period of 11 months beginning with the penalty date, P is liable to a penalty of 5% of that amount.
Textual Amendments
F1Words in Sch. 56 para. 3(1)(a) omitted (6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 40(4)(a)(i); S.I. 2024/440, reg. 2
F2Words in Sch. 56 para. 3(1)(a) substituted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 5(2) (as amended by 2019 c. 1, s. 67(3), Sch. 2 para. 30(4), Sch. 7 para. 5); 2021 c. 26, Sch. 15 para. 5(2)
F3Word in Sch. 56 para. 3(1)(a) inserted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by Finance Act 2019 (c. 1), Sch. 2 para. 30(3)
F4Word in Sch. 56 para. 3(1)(a) inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 7 para. 3(3)
F5Word in Sch. 56 para. 3(1)(a) omitted (6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 40(4)(a)(ii); S.I. 2024/440, reg. 2
F6Word in Sch. 56 para. 3(1)(a) substituted (6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 40(4)(a)(iii); S.I. 2024/440, reg. 2
F7Sch. 56 para. 3(1)(aza) inserted (in relation to amounts of plastic packaging tax payable in respect of accounting periods commencing on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), s. 338(1)(a)(2)
F8Sch. 56 para. 3(1)(aa) inserted (with effect in accordance with s. 116(1) of the amending Act) by Finance Act 2015 (c. 11), s. 104(3)
F9Words in Sch. 56 para. 3(1)(b) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(11)(a) (with s. 117)
F10Words in Sch. 56 para. 3(1)(b) substituted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 5(4)(a); 2021 c. 26, Sch. 15 para. 5(2)
F11Word in Sch. 56 para. 3(1)(b) omitted (6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 40(4)(b); S.I. 2024/440, reg. 2
F12Word in Sch. 56 para. 3(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. 34(c), 66(2)
F13Word in Sch. 56 para. 3(1)(b) omitted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 5(4)(b); 2021 c. 26, Sch. 15 para. 5(2)
F14Sch. 56 para. 3(1)(ca) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(11)(b) (with s. 117)
F15Sch. 56 para. 3(1)(d) inserted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 5(5); 2021 c. 26, Sch. 15 para. 5(2)
F16Sch. 56 para. 3(1)(d) omitted (6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 40(4)(c); S.I. 2024/440, reg. 2
F17Sch. 56 para. 3(1A) inserted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 5(6); 2021 c. 26, Sch. 15 para. 5(2)
F18Sch. 56 para. 3(1A) omitted (6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 40(4)(c); S.I. 2024/440, reg. 2
Commencement Information
I1Sch. 56 para. 3 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I2Sch. 56 para. 3 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
I3Sch. 56 para. 3 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 3 (as amended by S.I. 2014/3346, art. 2)
I4Sch. 56 para. 3 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)
I5Sch. 56 para. 3 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
I6Sch. 56 para. 3 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)
I7Sch. 56 para. 3 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)