SCHEDULES
C1SCHEDULE 55Penalty for failure to make returns etc
Annotations:
Modifications etc. (not altering text)
Amount of penalty: occasional returns and annual returns
I12
Paragraphs 3 to 6 apply in the case of a return falling within any of items 1 to 5 and 7 to 13 in the Table.
Sch. 55 modified (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 38