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Finance (No. 3) Act 2010
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- UK Public General Acts
- 2010 c. 33
- SCHEDULE 10
- Paragraph 4
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4(1)Paragraph 6 (amount of penalty for occasional returns and annual returns) is amended as follows.U.K.
(2)In sub-paragraph (2), after “P” in the first place it occurs insert “ deliberately ”.
(3)In sub-paragraph (5), for “any other case” substitute “ any case not falling within sub-paragraph (2) ”.
Commencement Information
I1 Sch. 10 para. 4 in force at 1.4.2011 and 6.4.2011 for specified purposes by S.I. 2011/703, art. 2
I2Amendments made by Sch. 10 para. 4 in force at 12.2.2019 for specified purposes by 2019 c. 1, s. 67(2)
I3Amendments made by Sch. 10 para. 4 in force at 1.4.2022 for specified purposes by Finance Act 2021 (c. 26), Sch. 15 para. 3(2)
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