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Finance Act 2016
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- UK Public General Acts
- 2016 c. 24
- SCHEDULE 23
- Paragraph 9
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There are outstanding changes not yet made by the legislation.gov.uk editorial team to Finance Act 2016. Any changes that have already been made by the team appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Sch. 4 para. 1(2)(3) substituted for Sch. 4 para. 1(2) by S.I. 2024/1012 reg. 16(2)
- Sch. 4 para. 9(2)-(2B) substituted for Sch. 4 para. 9(2) by S.I. 2024/1012 reg. 16(3)(b)
- Sch. 19 para. 12(5)(b) inserted by 2017 c. 32 Sch. 14 para. 49(2)(c)
- Sch. 19 para. 12(5)(a) word inserted by 2017 c. 32 Sch. 14 para. 49(2)(b)
- Sch. 19 para. 51(8)(b) words inserted by 2017 c. 32 Sch. 14 para. 48(2)
- Sch. 19 para. 53(1) words inserted by 2017 c. 32 Sch. 14 para. 48(4)(a)
- Sch. 19 para. 53(1) words inserted by 2017 c. 32 Sch. 14 para. 48(4)(b)
- Sch. 19 para. 12(5)(a) words renumbered as Sch. 19 para. 12(5)(a) by 2017 c. 32 Sch. 14 para. 49(2)(a)
- Sch. 19 para. 58(1) words substituted by 2017 c. 32 Sch. 14 para. 48(5)
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—
| “1A | Income tax or capital gains tax | Amount payable under section 59BA(4) or (5) of TMA 1970 | The 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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