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The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011
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6. In section 69 (recovery of penalty, surcharge or interest)(1)—
(a)for subsection (1)(b) substitute—
“(b)penalties imposed under any paragraph of Schedule 56 to the Finance Act 2009 in respect of an amount falling within any of the following items of the Table in paragraph 1 of that Schedule—
(i)item 1, 12, 18 or 19, or
(ii)insofar as the tax falls within item 1, item 17, 23 or 24;”;
(b)in subsection (2) omit “, surcharge”; and
(c)accordingly, in the heading to that section, omit “, surcharge”.
(1)
Section 69 was substituted by section 89 of the Finance Act 2001 (c. 9).
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