The Income Tax (Pay As You Earn) Regulations 2003 No. 2682

PART 4 U.K. PAYMENTS, RETURNS AND INFORMATION

CHAPTER 1 U.K. PAYMENT OF TAX AND ASSOCIATED RETURNS

[F1 Penalties under Schedule 55 to the Finance Act 2009 U.K.

Textual Amendments

F1 Regs. 67I-67K and cross-heading inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2014 (S.I. 2014/2396), regs. 1(1), 2

Penalty: initial period U.K.

67J.   For the purposes of paragraph 6C(3), (4) and (5) of Schedule 55 to the Finance Act 2009 (initial period), the duration of the initial period is thirty days.]