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Finance Act 2016

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Changes over time for: Paragraph 9

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This version of this contains provisions that are prospective. Help about Status

Changes to legislation:

Finance Act 2016, Paragraph 9 is up to date with all changes known to be in force on or before 28 February 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. Help about Changes to Legislation

Prospective

9[F1(1)Schedule 56 to FA 2009 (penalty for failure to make payments on time) is amended as follows.U.K.

(2)In the Table in paragraph 1, after item 1 insert—

1AIncome tax or capital gains taxAmount payable under section 59BA(4) or (5) of TMA 1970The date falling 30 days after the date specified in section 59BA(4) or (5) of TMA 1970 as the date by which the amount must be paid.

(3)In paragraph 3(1)(a), after “items 1,” insert “ 1A, ”.]

Textual Amendments

F1Sch. 23 para. 9 omitted (6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 49; S.I. 2024/440, reg. 2

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