This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
7. For regulation 36 substitute—
36. Schedule 56 to the Finance Act 2009(1) (penalty for failure to make payments on time) applies to repayments which have become payable by a borrower under this Part as it applies to an amount of income tax which—
(a)is payable in relation to the tax year 2010-11 or any subsequent tax year, and
(b)falls within—
(i)item 1, 12, 18 or 19 of the Table in paragraph 1 of that Schedule, or
(ii)insofar as the tax falls within item 1 of that Table, item 17, 23 or 24 of that Table.”.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
