Search Legislation

Finance (No. 3) Act 2010

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Paragraph 9

 Help about opening options

Changes to legislation:

There are currently no known outstanding effects for the Finance (No. 3) Act 2010, Paragraph 9. Help about Changes to Legislation

9(1)Paragraph 11 (assessment) is amended as follows.U.K.

(2)In sub-paragraph (4), for “unpaid tax” substitute “ tax which was due or payable ”.

(3)After sub-paragraph (4) insert—

(4A)A replacement assessment may be made in respect of a penalty if an earlier assessment operated by reference to an overestimate of an amount of tax which was due or payable.

Commencement Information

I1Sch. 11 para. 9 partly in force; Sch. 11 para. 9 not in force at Royal Assent see s. 27(2); Sch. 11 para. 9 in force at 6.4.2011 for certain purposes by S.I. 2011/703, art. 3

I2Amendments made by Sch. 11 para. 9 in force at 1.4.2022 for specified purposes by Finance Act 2021 (c. 26), Sch. 15 para. 5(2)

Back to top

Options/Help