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Finance Act 2009
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- UK Public General Acts
- 2009 c. 10
- SCHEDULE 55
- Cancellation of penalty
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Changes over time for: Cross Heading: Cancellation of penalty
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[F1Cancellation of penaltyU.K.
Textual Amendments
F1Sch. 55 paras. 17A, 17B and cross-heading inserted (with effect in accordance with Sch. 51 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 51 para. 8
17A(1)This paragraph applies where—U.K.
(a)P is liable for a penalty under any paragraph of this Schedule in relation to a failure to make a return falling within item 1 or 2 in the Table, and
(b)P makes a request under section 8B of TMA 1970 for HMRC to withdraw a notice under section 8 or 8A of that Act.
(2)The notice under section 8B of TMA 1970 may include provision under this paragraph cancelling liability to the penalty from the date specified in the notice.
17B(1)This paragraph applies where—U.K.
(a)P is liable for a penalty under any paragraph of this Schedule in relation to a failure to make a return falling within item 3 in the Table, and
(b)a request is made under section 12AAA of TMA 1970 for HMRC to withdraw a notice under section 12AA of that Act.
(2)The notice under section 12AAA of TMA 1970 may include provision under this paragraph cancelling liability to the penalty from the date specified in the notice.]
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