http://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30Finance Act 2019An Act to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-05-18Expert Participation2023-07-11SCHEDULESSCHEDULE 2Returns for disposals of UK land etcPART 3Consequential amendmentsAmendments of other Acts301

Schedule 56 to FA 2009 (penalty for failure to make payments on time) is amended as follows.

2

In paragraph 1, in the Table, after item 3A insert—

3B

Capital gains tax

Amount payable under paragraph 6 of Schedule 2 to FA 2019 where not included in a return under section 8 or 8A of TMA 1970

The date falling 30 days after 31 January in the tax year following the one in which the disposal was made

3

In paragraph 3(1)(a), after “3” insert “ , 3B ”.

4

In paragraph 5(3) of Schedule 11 to F(No.3)A 2010 (which amends paragraph 3(1)(a) of Schedule 56 to FA 2009), after “3” insert (in both places) “ 3B ”.

5

Schedule 56 to FA 2009, as amended by this paragraph, is taken to have come into force for the purposes of returns under this Schedule on the day on which this Act is passed.

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<portion includedIn="http://www.legislation.gov.uk/id/ukpga/2019/1/schedule/2">
<meta>
<identification source="#source">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/ukpga/2019/1/schedule/2"/>
<FRBRuri value="http://www.legislation.gov.uk/id/ukpga/2019/1/schedule/2"/>
<FRBRdate date="2019-02-12" name="enacted"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/legislature/UnitedKingdomParliament"/>
<FRBRcountry value="GB-UKM"/>
<FRBRnumber value="1"/>
<FRBRname value="2019 c. 1"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/2019/1/schedule/2"/>
<FRBRdate date="2023-07-11" name="validFrom"/>
<FRBRauthor href="#source"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/2019/1/schedule/2/data.akn"/>
<FRBRdate date="2024-11-09Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<lifecycle source="#source">
<eventRef date="2019-02-12" type="generation" eId="enacted-date" source="#source"/>
<eventRef date="2019-02-12" type="amendment" source="#source"/>
<eventRef date="2019-02-12" eId="effective-date-1" source="#source"/>
<eventRef date="2022-02-24" eId="effective-date-2" source="#source"/>
<eventRef date="2023-07-11" eId="effective-date-3" source="#source"/>
</lifecycle>
<analysis source="#source">
<restrictions source="#source">
<restriction refersTo="#e+w+s+ni" type="jurisdiction"/>
</restrictions>
</analysis>
<temporalData source="#source">
<temporalGroup eId="period1">
<timeInterval start="#effective-date-1" refersTo="#period-concept1"/>
</temporalGroup>
<temporalGroup eId="period2">
<timeInterval start="#effective-date-2" refersTo="#period-concept2"/>
</temporalGroup>
<temporalGroup eId="period3">
<timeInterval start="#effective-date-3" refersTo="#period-concept3"/>
</temporalGroup>
</temporalData>
<references source="#source">
<TLCOrganization eId="source" href="http://www.legislation.gov.uk/id/publisher/StatuteLawDatabase" showAs="Statute Law Database"/>
<TLCLocation eId="e+w+s+ni" href="/ontology/jurisdictions/uk.EnglandWalesScotlandNorthernIreland" showAs="England, Wales, Scotland, Northern Ireland"/>
<TLCConcept eId="period-concept1" href="/ontology/time/2019.02.12" showAs="since 2019-02-12"/>
<TLCConcept eId="period-concept2" href="/ontology/time/2022.02.24" showAs="since 2022-02-24"/>
<TLCConcept eId="period-concept3" href="/ontology/time/2023.07.11" showAs="since 2023-07-11"/>
</references>
<proprietary xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" source="#source">
<ukl:RestrictStartDate value="2023-07-11"/>
<dc:identifier>http://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30</dc:identifier>
<dc:title>Finance Act 2019</dc:title>
<dc:description>An Act to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance.</dc:description>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-05-18</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2023-07-11</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/2019/1/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/2019/1" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/2019/1/introduction" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/2019/1/body" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/2019/1/schedules" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/2019/1/contents" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/enacted" title="enacted"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/30/2019-02-12" title="2019-02-12"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/2019/1/schedule/2" title="Schedule 2"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29" title="Paragraph; Schedule 2 Paragraph 29"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/29" title="Paragraph; Schedule 2 Paragraph 29"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/31" title="Paragraph; Schedule 2 Paragraph 31"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/31" title="Paragraph; Schedule 2 Paragraph 31"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="2019"/>
<ukm:Number Value="1"/>
<ukm:EnactmentDate Date="2019-02-12"/>
<ukm:ISBN Value="9780105700357"/>
</ukm:PrimaryMetadata>
<ukm:CorrectionSlips>
<ukm:CorrectionSlip URI="http://www.legislation.gov.uk/ukpga/2019/1/pdfs/ukpgacs_20190001_en_001.pdf" Date="2019-08-20" Title="Correction Slip 1" Size="106450"/>
</ukm:CorrectionSlips>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/2019/1/pdfs/ukpga_20190001_en.pdf" Date="2019-02-13" Size="1638188"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="895"/>
<ukm:BodyParagraphs Value="122"/>
<ukm:ScheduleParagraphs Value="773"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="15"/>
</ukm:Statistics>
</proprietary>
</meta>
<portionBody>
<hcontainer name="schedules" eId="d4e67" period="#period3">
<heading>SCHEDULES</heading>
<hcontainer name="schedule" eId="schedule-2" period="#period2">
<num>SCHEDULE 2</num>
<heading>Returns for disposals of UK land etc</heading>
<part eId="schedule-2-part-3" period="#period1">
<num>
<strong>PART 3</strong>
</num>
<heading>Consequential amendments</heading>
<hcontainer name="crossheading" eId="schedule-2-part-3-crossheading-amendments-of-other-acts" period="#period1">
<heading>
<em>Amendments of other Acts</em>
</heading>
<paragraph eId="schedule-2-paragraph-30" period="#period1">
<num>30</num>
<subparagraph eId="schedule-2-paragraph-30-1">
<num>1</num>
<content>
<p>Schedule 56 to FA 2009 (penalty for failure to make payments on time) is amended as follows.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-2-paragraph-30-2">
<num>2</num>
<content>
<p>In paragraph 1, in the Table, after item 3A insert—</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="unknown unknown unknown default" startQuote="" endQuote="">
<tblock class="tabular">
<table style="table-layout:fixed">
<tr>
<td style="width:12%">
<p>3B</p>
</td>
<td style="width:27%">
<p>Capital gains tax</p>
</td>
<td style="width:30%">
<p>Amount payable under paragraph 6 of Schedule 2 to FA 2019 where not included in a return under section 8 or 8A of TMA 1970</p>
</td>
<td style="width:30%">
<p>The date falling 30 days after 31 January in the tax year following the one in which the disposal was made</p>
</td>
</tr>
</table>
</tblock>
</quotedStructure>
</mod>
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-2-paragraph-30-3">
<num>3</num>
<content>
<p>
In paragraph 3(1)(a), after “3” insert
<mod>
<quotedText>“ , 3B ”</quotedText>
</mod>
.
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-2-paragraph-30-4">
<num>4</num>
<content>
<p>
In paragraph 5(3) of Schedule 11 to F(No.3)A 2010 (which amends paragraph 3(1)(a) of Schedule 56 to FA 2009), after “3” insert (in both places)
<mod>
<quotedText>“ 3B ”</quotedText>
</mod>
.
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-2-paragraph-30-5">
<num>5</num>
<content>
<p>Schedule 56 to FA 2009, as amended by this paragraph, is taken to have come into force for the purposes of returns under this Schedule on the day on which this Act is passed.</p>
</content>
</subparagraph>
</paragraph>
</hcontainer>
</part>
</hcontainer>
</hcontainer>
</portionBody>
</portion>
</akomaNtoso>