13(1)This paragraph applies—U.K.
(a)at any time before P first makes a return falling within item 6 in the Table, to any return falling within that item, and
(b)at any time after P first makes a return falling within that item, to that return and any earlier return.
(2)In respect of any return or returns to which this paragraph applies—
(a)paragraphs 10(2)(b) and 11(5)(b) do not apply, and
(b)P is not liable to penalties under paragraphs 8 and 9 which exceed, in total, £3,000.
(3)In sub-paragraph (1)(b) “earlier return” means any return falling within item 6 which has a filing date earlier than the date on which P first made a return.
Commencement Information
I1Sch. 55 para. 13 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by S.I. 2011/702, art. 2 (with art. 1(2))
I2Sch. 55 para. 13 in force at 6.10.2011 in so far as not already in force by S.I. 2011/2391, art. 2(b) (with art. 3(1)(2))
I3Sch. 55 para. 13 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 2
I4Sch. 55 para. 13 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
I5Sch. 55 para. 13 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)
I6Sch. 55 para. 13 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)