SCHEDULES

SCHEDULE 55Penalty for failure to make returns etc

F1Amount of penalty: returns for periods of 2 months or less

13F

(1)

Paragraphs 13G to 13J apply in the case of a return falling within any of items 7A, 7B and 14 to F228F229 in the Table which relates to a period of 2 months or less.

(2)

But those paragraphs do not apply in the case of a return mentioned in paragraph 2(1)(c).