2U.K.The circumstances referred to in items 14, 17, 21 and 24 are where—
(a)P or another person is required to make or deliver a return falling within any item in the Table in Schedule 55,
(b)that person fails to make or deliver the return on or before the date by which it is required to be made or delivered, and
(c)if the return had been made or delivered as required, the return would have shown that an amount falling within any of items 1 to [F110] [F111N] was due and payable.
Textual Amendments
F1Word in Sch. 56 para. 2 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)
Commencement Information
I1Sch. 56 para. 2 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I2Sch. 56 para. 2 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
I3Sch. 56 para. 2 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)
I4Sch. 56 para. 2 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)