Finance Act 2014, Paragraph 8 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
8U.K.In Schedule 56 to FA 2009 (penalty for failure to make payments on time), in the Table in paragraph 1, after item 11G insert—
| “11GA | Excise duties | Amount payable under regulations under section 60A of the Customs and Excise Management Act 1979 (except an amount falling within item 17A, 23 or 24). | The date determined by or under regulations under section 60A of the Customs and Excise Management Act 1979 as the date by which the amount must be paid”. |
Commencement Information
I1Sch. 21 para. 8 in force at 1.4.2015 by S.I. 2015/812, art. 2
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