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Finance Act 2016, Paragraph 9 is up to date with all changes known to be in force on or before 28 August 2024. 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.
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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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