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

Amount of penalty: occasional returns and annual returns U.K.

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

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))