PART 3Repayments by Assessment to Income Tax
F1Late payment penalties31
Schedule 56 to the Finance Act 2009 (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—
F2a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.