[F113F(1)Paragraphs 13G to 13J apply in the case of a return falling within any of items 7A, 7B and 14 to [F228][F229] in the Table which relates to a period of 2 months or less.U.K.
(2)But those paragraphs do not apply in the case of a return mentioned in paragraph 2(1)(c).]
Textual Amendments
F1Sch. 55 paras. 13A-13J and cross-headings inserted (12.2.2019 for the purposes of soft drinks industry levy, 1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 26(2), Sch. 10 para. 7 (as amended (17.7.2014) by Finance Act 2014 (c. 26), Sch. 22 para. 21(3); (12.2.2019) by Finance Act 2019 (c. 1), s. 67(1); and (1.4.2022 and with effect in accordance with s. 85(1)(b) of the amending Act) by Finance Act 2021 (c. 26), s. 85(1)(a), Sch. 15 para. 3(1); S.I. 2021/1409, reg. 4); 2019 c. 1, s. 67(2), 2021 c. 26, Sch. 15 para. 3(2)
F2Word in Sch. 55 para. 13F(1) substituted (in relation to the playing of machine games on or after 1.2.2013) by Finance Act 2012 (c. 14), Sch. 24 paras. 32(c), 66(2)
Commencement Information
I1Sch. 55 para. 13F in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)