Finance (No. 3) Act 2010

2 (1) Paragraph 1 (penalty for failure) is amended as follows. U.K.

(2) In sub-paragraph (2), for “8” substitute “ 8J ”.

(3) After sub-paragraph (4) insert—

“(5) Sub-paragraph (4) is subject to paragraph 2A.”

(4) The Table is amended as follows.

(5) In item 2, in column 3, omit “(except an amount falling within item 20)”.

(6) In item 4, in column 4, for “section 62” substitute “ section 71 ”.

(7) After item 6 insert—

“6A	Value added tax	Amount payable under section 25(1) of VATA 1994 (except an amount falling within item 6B, 13A, 23 or 24)	The date determined— (a) by or under regulations under section 25 of VATA 1994, or (b) in accordance with an order under section 28 of that Act, as the date by which the amount must be paid
6B	Value added tax	Amount payable under section 25(1) of VATA 1994 which is an instalment of an amount due in respect of a period of 9 months or more (“amount A”)	The date on or before which P must pay any balancing payment or other outstanding payment due in respect of amount A
[F1 6BA	Value added tax	Amount payable under relevant special scheme return (as defined in paragraph 16(3) of Schedule 3B to VATA 1994) (except an amount falling within item 13A, 13AA, 13AB, 23 or 24)	The date by which the amount must be paid under the law of the member State which has established the special scheme
6BB	Value added tax	Amount payable under relevant non-UK return (as defined in paragraph 20(3) of Schedule 3BA to VATA 1994) (except an amount falling within item 13A, 13AA, 13AB, 23 or 24)	The date by which the amount must be paid under the law of the member State which has established the non-UK special scheme]
6C	Insurance premium tax	Amount payable under regulations under section 54 of FA 1994 (except an amount falling within item 13B, 23 or 24)	The date determined by or under regulations under section 54 of FA 1994 as the date by which the amount must be paid”.

(8) After item 11 insert—

“11A	Aggregates levy	Amount payable under regulations under section 25 of FA 2001 (except an amount falling within item 16A, 23 or 24)	The date determined by or under regulations under section 25 of FA 2001 as the date by which the amount must be paid
11B	Climate change levy	Amount payable under regulations under paragraph 41 of Schedule 6 to FA 2000 (except an amount falling within item 16B, 23 or 24)	The date determined by or under regulations under paragraph 41 of Schedule 6 to FA 2000 as the date by which the amount must be paid
11C	Landfill tax	Amount payable under regulations under section 49 of FA 1996 (except an amount falling within item 16C, 23 or 24)	The date determined by or under regulations under section 49 of FA 1996 as the date by which the amount must be paid
11D	Air passenger duty	Amount payable under regulations under section 38 of FA 1994 (except an amount falling within item 17A, 23 or 24)	The date determined by or under regulations under section 38 of FA 1994 as the date by which the amount must be paid
11E	Alcoholic liquor duties	Amount payable under regulations under section 13, 49, 56 or 62 of ALDA 1979 (except an amount falling within item 17A, 23 or 24)	The date determined by or under regulations under section 13, 49, 56 or 62 of ALDA 1979 as the date by which the amount must be paid
11F	Tobacco products duty	Amount payable under regulations under section 7 of TPDA 1979 (except an amount falling within item 17A, 23 or 24)	The date determined by or under regulations under section 7 of TPDA 1979 as the date by which the amount must be paid
11G	Hydrocarbon oil duties	Amount payable under regulations under section 21 or 24 of HODA 1979 (except an amount falling within item 17A, 23 or 24)	The date determined by or under regulations under section 21 or 24 of HODA 1979 as the date by which the amount must be paid
11H	General betting duty	Amount payable under section 5B of BGDA 1981 (except an amount falling within item 17A, 23 or 24)	The date determined— (a) under section 5B of BGDA 1981, or (b) by or under regulations under para-graph 2 of Schedule 1 to that Act, as the date by which the amount must be paid
11I	Pool betting duty	Amount payable under section 8 of BGDA 1981 (except an amount falling within item 17A, 23 or 24)	The date determined— (a) under section 8 of BGDA 1981, or (b) by or under regulations under that section or directions under para-graph 3 of Schedule 1 to that Act, as the date by which the amount must be paid
11J	Bingo duty	Amount payable under regulations under paragraph 9 of Schedule 3 to BGDA 1981 (except an amount falling within item 17A, 23 or 24)	The date determined by or under regulations under paragraph 9 of Schedule 3 to BGDA 1981 as the date by which the amount must be paid
11K	Lottery duty	Amount payable under section 26 of FA 1993 (except an amount falling within item 17A, 23 or 24)	The date determined— (a) by section 26 of FA 1993, or (b) by or under regulations under that section, as the date by which the amount must be paid
11L	Gaming duty	Amount payable under section 12 of FA 1997 (except an amount falling within item 17A, 23 or 24)	The date determined by or under regulations under— (a) section 12 of FA 1997, or (b) paragraph 11 of Schedule 1 to that Act, as the date by which the amount must be paid
11M	Remote gaming duty	Amount payable under section 26I of BGDA 1981 (except an amount falling within item 17A, 23 or 24)	The date determined by or under regulations under section 26I of BGDA 1981 as the date by which the amount must be paid”.

(9) After item 13 insert—

“13A	Value added tax	Amount assessed under section 73(1) of VATA 1994 in the absence of a return	The date by which the amount would have been required to be paid if it had been shown in the return
[F2 13AA	Value added tax	Amount assessed under section 73(1) of VATA 1994, by virtue of paragraph 16 of Schedule 3B to that Act, in the absence of a value added tax return (as defined in paragraph 23(1) of that Schedule)	The date by which the amount would have been required to be paid under the law of the member State under whose law the return was required
13AB	Value added tax	Amount assessed under section 73(1) of VATA 1994, by virtue of paragraph 20 of Schedule 3BA to that Act, in the absence of a relevant non-UK return (as defined in paragraph 38(1) of that Schedule)	The date by which the amount would have been required to be paid under the law of the member State under whose law the return was required]
13B	Insurance premium tax	Amount assessed under section 56(1) of FA 1994 in the absence of a return	The date by which the amount would have been required to be paid if it had been shown in the return”.

(10) After item 16 insert—

“16A	Aggregates levy	Amount assessed under paragraph 2 or 3 of Schedule 5 to FA 2001 in the absence of a return	The date by which the amount would have been required to be paid if it had been shown in the return
16B	Climate change levy	Amount assessed under paragraph 78 or 79 of Schedule 6 to FA 2000 in the absence of a return	The date by which the amount would have been required to be paid if it had been shown in the return
16C	Landfill tax	Amount assessed under section 50(1) of FA 1996 in the absence of a return	The date by which the amount would have been required to be paid if it had been shown in the return”.

(11) After item 17 insert—

“17A

Tax falling within any of items 11D to 11M

Amount assessed under section 12(1) of FA 1994 in the absence of a return

The date by which the amount would have been required to be paid if it had been shown in the return”.

(12) Omit item 20.

(13) In item 23—

(a) in columns 2 and 3, for “items 1 to 6, 9 or 10” substitute “ items 1 to 6A,[F3 6BA, 6BB,] 6C, 9, 10 [F4 , 11A or 11B] to 11M ”, and

(b) in column 3, for “any of items 18 to 20” substitute “ item 18 or 19 ”.

(14) In item 24—

(a) in column 2, for “items 1 to 6, 9 or 10” substitute “ items 1 to 6A,[F5 6BA, 6BB,] 6C, 9, 10 [F6 , 11A or 11B] to 11M ”, and

(b) in column 3, for “any of items 18 to 20” substitute “ item 18 or 19 ”.

Textual Amendments

F1 Words in Sch. 11 para. 2(7) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 22 para. 22(2)

F2 Words in Sch. 11 para. 2(9) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 22 para. 22(3)

F3 Words in Sch. 11 para. 2(13)(a) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 22 para. 22(4)

F4 Words in Sch. 11 para. 2(13)(a) substituted (1.4.2022 and with effect in accordance with s. 85(1)(b) of the amending Act) by Finance Act 2021 (c. 26), s. 85(1)(a), Sch. 15 para. 5(1)(a); S.I. 2021/1409, reg. 4

F5 Words in Sch. 11 para. 2(14)(a) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 22 para. 22(5)

F6 Words in Sch. 11 para. 2(14)(a) substituted (1.4.2022 and with effect in accordance with s. 85(1)(b) of the amending Act) by Finance Act 2021 (c. 26), s. 85(1)(a), Sch. 15 para. 5(1)(b); S.I. 2021/1409, reg. 4

Commencement Information

I1 Sch. 11 para. 2 partly in force; Sch. 11 para. 2 not in force at Royal Assent see s. 27(2); Sch. 11 para. 2(3)(5)(6)(12) in force at 25.1.2011 by S.I. 2011/132, art. 2

I2 Amendments made by Sch. 11 para. 2 in force at 1.4.2022 for specified purposes by Finance Act 2021 (c. 26), Sch. 15 para. 5(2)