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- Original (As enacted)
Version Superseded: 01/02/2013
Point in time view as at 30/06/2012.
Finance Act 2009, SCHEDULE 56 is up to date with all changes known to be in force on or before 31 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Section 107
Modifications etc. (not altering text)
C1Sch. 56 applied (with modifications) by SR 2009/128, reg 63(3) (as substituted (with effect in accordance with reg. 2 of the amending Rule) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2010 (S.R. 2010/91), regs. 1, 7(1))
C2Sch. 56 applied (with modifications) by SI 2009/470 reg. 68(3) (as substituted (with application in accordance with reg. 1(2) of the amending S.I.) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2010 (S.I. 2010/661), regs. 1(1), 6)
C3Sch. 56 applied (with modifications) by SI 2001/1004 reg. 67B (as inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2010 (S.I. 2010/721), regs. 1(2), 3)
C4Sch. 56 applied (with modifications) by SI 2001/1004 reg. 67A (as inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2010 (S.I. 2010/721), regs. 1(2), 3)
C5Sch. 56 modified (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 39
C6Sch. 56 applied by SR 2009/128, reg. 31 (as substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137), regs. 1(1), 6 (with reg. 12))
C7Sch. 56 applied by S.I. 2009/470 reg. 36 (as substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784), regs. 1(1), 7 (with reg. 12(1)))
1(1)A penalty is payable by a person (“P”) where P fails to pay an amount of tax specified in column 3 of the Table below on or before the date specified in column 4.U.K.
(2)Paragraphs 3 to 8 set out—
(a)the circumstances in which a penalty is payable, and
(b)subject to paragraph 9, the amount of the penalty.
(3)If P's failure falls within more than one provision of this Schedule, P is liable to a penalty under each of those provisions.
(4)In the following provisions of this Schedule, the “penalty date”, in relation to an amount of tax, means the date on which a penalty is first payable for failing to pay the amount (that is to say, the day after the date specified in or for the purposes of column 4 of the Table).
Tax to which payment relates | Amount of tax payable | Date after which penalty is incurred | |
---|---|---|---|
PRINCIPAL AMOUNTS | |||
1 | Income tax or capital gains tax | Amount payable under section 59B(3) or (4) of TMA 1970 | The date falling 30 days after the date specified in section 59B(3) or (4) of TMA 1970 as the date by which the amount must be paid |
2 | Income tax | Amount payable under PAYE regulations F1... | The date determined by or under PAYE regulations as the date by which the amount must be paid |
3 | Income tax | Amount shown in return under section 254(1) of FA 2004 | The date falling 30 days after the date specified in section 254(5) of FA 2004 as the date by which the amount must be paid |
4 | Deductions on account of tax under Chapter 3 of Part 3 of FA 2004 (construction industry scheme) | Amount payable under section 62 of FA 2004 (except an amount falling within item 17, 23 or 24) | The date determined by or under regulations under [F2section 71] of FA 2004 as the date by which the amount must be paid |
5 | Corporation tax | Amount shown in company tax return under paragraph 3 of Schedule 18 to FA 1998 | The filing date for the company tax return for the accounting period for which the tax is due (see paragraph 14 of Schedule 18 to FA 1998) |
6 | Corporation tax | Amount payable under regulations under section 59E of TMA 1970 (except an amount falling within item 17, 23 or 24) | The filing date for the company tax return for the accounting period for which the tax is due (see paragraph 14 of Schedule 18 to FA 1998) |
7 | Inheritance tax | Amount payable under section 226 of IHTA 1984 (except an amount falling within item 14 or 21) | The filing date (determined under section 216 of IHTA 1984) for the account in respect of the liability for that amount |
8 | Inheritance tax | Amount payable under section 227 or 229 of IHTA 1984 (except an amount falling within item 14 or 21) | For the first instalment, the filing date (determined under section 216 of IHTA 1984) for the account in respect of the liability for that amountFor any later instalment, the date falling 30 days after the date determined under section 227 or 229 of IHTA 1984 as the date by which the instalment must be paid |
9 | Stamp duty land tax | Amount payable under section 86(1) or (2) of FA 2003 | The date falling 30 days after the date specified in section 86(1) or (2) of FA 2003 as the date by which the amount must be paid |
10 | Stamp duty reserve tax | Amount payable under section 87, 93 or 96 of FA 1986 or Schedule 19 to FA 1999 (except an amount falling within item 17, 23 or 24) | The date falling 30 days after the date determined by or under regulations under section 98 of FA 1986 as the date by which the amount must be paid |
11 | Petroleum revenue tax | Amount charged in an assessment under paragraph 11(1) of Schedule 2 to OTA 1975 | The date falling 30 days after the date determined in accordance with paragraph 13 of Schedule 2 to OTA 1975 as the date by which the amount must be paid |
AMOUNTS PAYABLE IN DEFAULT OF A RETURN BEING MADE | |||
12 | Income tax or capital gains tax | Amount payable under section 59B(5A) of TMA 1970 | The date falling 30 days after the date specified in section 59B(5A) of TMA 1970 as the date by which the amount must be paid |
13 | Corporation tax | Amount shown in determination under paragraph 36 or 37 of Schedule 18 to FA 1998 | The filing date for the company tax return for the accounting period for which the tax is due (see paragraph 14 of Schedule 18 to FA 1998) |
14 | Inheritance tax | Amount shown in a determination made by HMRC in the circumstances set out in paragraph 2 | The filing date (determined under section 216 of IHTA 1984) for the account in respect of the liability for that amount |
15 | Stamp duty land tax | Amount shown in determination under paragraph 25 of Schedule 10 to FA 2003 (including that paragraph as applied by section 81(3) of that Act) | The date falling 30 days after the filing date for the return in question |
16 | Petroleum revenue tax | Amount charged in an assessment made where participator fails to deliver return for a chargeable period | The date falling 6 months and 30 days after the end of the chargeable period |
17 | Tax falling within any of items 1 to 6, 9 or 10 | Amount (not falling within any of items 12 to 15) which is shown in an assessment or determination made by HMRC in the circumstances set out in paragraph 2 | The date falling 30 days after the date by which the amount would have been required to be paid if it had been shown in the return in question |
AMOUNTS SHOWN TO BE DUE IN OTHER ASSESSMENTS, DETERMINATIONS, ETC | |||
18 | Income tax or capital gains tax | Amount payable under section 55 of TMA 1970 | The date falling 30 days after the date determined in accordance with section 55(3), (4), (6) or (9) of TMA 1970 as the date by which the amount must be paid |
19 | Income tax or capital gains tax | Amount payable under section 59B(5) or (6) of TMA 1970 | The date falling 30 days after the date specified in section 59B(5) or (6) of TMA 1970 as the date by which the amount must be paid |
20 | F3. . . | F3. . . | F3. . . |
21 | Inheritance tax | Amount shown in— (a) an amendment or correction of a return showing an amount falling within item 7 or 8, or (b) a determination made by HMRC in circumstances other than those set out in paragraph 2 | The later of— (a) the filing date (determined under section 216 of IHTA 1984) for the account in respect of the liability for that amount, and (b) the date falling 30 days after the date on which the amendment, correction, assessment or determination is made |
22 | Petroleum revenue tax | Amount charged in an assessment, or an amendment of an assessment, made in circumstances other than those set out in items 11 and 16 | The date falling 30 days after— (a) the date by which the amount must be paid, or (b) the date on which the assess-ment or amendment is made, whichever is later |
23 | Tax falling within any of items 1 to 6, 9 or 10 | Amount (not falling within any of items 18 to 20) shown in an amendment or correction of a return showing an amount falling within any of items 1 to 6, 9 or 10 | The date falling 30 days after— (a) the date by which the amount must be paid, or (b) the date on which the amendment or correction is made, whichever is later |
24 | Tax falling within any of items 1 to 6, 9 or 10 | Amount (not falling within any of items 18 to 20) shown in an assessment or determination made by HMRC in circumstances other than those set out in paragraph 2 | The date falling 30 days after— (a) the date by which the amount must be paid, or (b) the date on which the assessment or determin-ation is made, whichever is later |
[F4(5)Sub-paragraph (4) is subject to paragraph 2A.]
Textual Amendments
F1Words in Sch. 56 para. 1 Table item 3 omitted (25.1.2011) by virtue of Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(5); S.I. 2011/132, art. 2(a)
F2Words in Sch. 56 para. 1 Table item 4 substituted (25.1.2011) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(6); S.I. 2011/132, art. 2(a)
F3Sch. 56 para. 1 Table item 20 omitted (25.1.2011) by virtue of Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(12); S.I. 2011/132, art. 2(a)
F4Sch. 56 para. 1(5) inserted (25.1.2011) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(3); S.I. 2011/132, art. 2(a)
Commencement Information
I1Sch. 56 para. 1 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I2Sch. 56 para. 1 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
2U.K.The circumstances referred to in items 14, 17, 21 and 24 are where—
(a)P or another person is required to make or deliver a return falling within any item in the Table in Schedule 55,
(b)that person fails to make or deliver the return on or before the date by which it is required to be made or delivered, and
(c)if the return had been made or delivered as required, the return would have shown that an amount falling within any of items 1 to 10 was due and payable.
Commencement Information
I3Sch. 56 para. 2 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I4Sch. 56 para. 2 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
Textual Amendments
F5 Sch. 56 para. 2A and cross-heading inserted (25.1.2011) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 4; S.I. 2011/132, art. 2(b)
2A(1)PAYE regulations may provide that, in relation to specified payments of tax falling within item 2, the penalty date is a specified date later than that determined in accordance with column 4 of the Table.U.K.
(2)In sub-paragraph (1) “specified” means specified in the regulations.]
3(1)This paragraph applies in the case of—U.K.
(a)a payment of tax falling within any of items 1, 3 and 7 to 24 in the Table,
(b)a payment of tax falling within item 2 or 4 which relates to a period of 6 months or more, and
(c)a payment of tax falling within item 2 which is payable under regulations under section 688A of ITEPA 2003 (recovery from other persons of amounts due from managed service companies).
(2)P is liable to a penalty of 5% of the unpaid tax.
(3)If any amount of the tax is unpaid after the end of the period of 5 months beginning with the penalty date, P is liable to a penalty of 5% of that amount.
(4)If any amount of the tax is unpaid after the end of the period of 11 months beginning with the penalty date, P is liable to a penalty of 5% of that amount.
Commencement Information
I5Sch. 56 para. 3 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I6Sch. 56 para. 3 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
4(1)This paragraph applies in the case of a payment of tax falling within item 5 or 6 in the Table.U.K.
(2)P is liable to a penalty of 5% of the unpaid tax.
(3)If any amount of the tax is unpaid after the end of the period of 3 months beginning with the penalty date, P is liable to a penalty of 5% of that amount.
(4)If any amount of the tax is unpaid after the end of the period of 9 months beginning with the penalty date, P is liable to a penalty of 5% of that amount.
Commencement Information
I7Sch. 56 para. 4 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I8Sch. 56 para. 4 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
5(1)Paragraphs 6 to 8 apply in the case of a payment of tax falling within item 2 or 4 in the Table.U.K.
(2)But those paragraphs do not apply in the case of a payment mentioned in paragraph 3(1)(b) or (c).
Commencement Information
I9Sch. 56 para. 5 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I10Sch. 56 para. 5 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
[F66(1)P is liable to a penalty, in relation to each tax, of an amount determined by reference to—U.K.
(a)the number of defaults that P has made during the tax year (see sub-paragraphs (2) and (3)), and
(b)the amount of that tax comprised in the total of those defaults (see sub-paragraphs (4) to (7)).
(2)For the purposes of this paragraph, P makes a default when P fails to make one of the following payments (or to pay an amount comprising two or more of those payments) in full on or before the date on which it becomes due and payable—
(a) a payment under PAYE regulations;
(b) a payment of earnings-related contributions within the meaning of the Social Security (Contributions) Regulations 2001 ( S.I. 2001/1004);
(c) a payment due under the Income Tax (Construction Industry Scheme) Regulations 2005 ( S.I. 2005/2045);
(d) a repayment in respect of a student loan due under the Education (Student Loans) (Repayments) Regulations 2009 ( S.I. 2009/470) or the Education (Student Loans) (Repayments) Regulations (Northern Ireland) 2000 (S.R. 2000 No. 121).
(3)But the first failure during a tax year to make one of those payments (or to pay an amount comprising two or more of those payments) does not count as a default for that tax year.
(4)If P makes 1, 2 or 3 defaults during the tax year, the amount of the penalty is 1% of the amount of the tax comprised in the total of those defaults.
(5)If P makes 4, 5 or 6 defaults during the tax year, the amount of the penalty is 2% of the amount of the tax comprised in the total of those defaults.
(6)If P makes 7, 8 or 9 defaults during the tax year, the amount of the penalty is 3% of the amount of the tax comprised in the total of those defaults.
(7)If P makes 10 or more defaults during the tax year, the amount of the penalty is 4% of the amount of the tax comprised in the total of those defaults.
(8)For the purposes of this paragraph—
(a)the amount of a tax comprised in a default is the amount of that tax comprised in the payment which P fails to make;
(b)a default counts for the purposes of sub-paragraphs (4) to (7) even if it is remedied before the end of the tax year.
(9)The Treasury may by order made by statutory instrument make such amendments to sub-paragraph (2) as they think fit in consequence of any amendment, revocation or re-enactment of the regulations mentioned in that sub-paragraph.]
Textual Amendments
F6Sch. 56 para. 6 substituted (25.1.2011) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 6; S.I. 2011/132, art. 2(b)
Commencement Information
I11Sch. 56 para. 6 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
7U.K.If any amount of the tax is unpaid after the end of the period of 6 months beginning with the penalty date, P is liable to a penalty of 5% of that amount.
Commencement Information
I12Sch. 56 para. 7 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I13Sch. 56 para. 7 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
8U.K.If any amount of the tax is unpaid after the end of the period of 12 months beginning with the penalty date, P is liable to a penalty of 5% of that amount.
Commencement Information
I14Sch. 56 para. 8 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I15Sch. 56 para. 8 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
9(1)If HMRC think it right because of special circumstances, they may reduce a penalty under any paragraph of this Schedule.U.K.
(2)In sub-paragraph (1) “special circumstances” does not include—
(a)ability to pay, or
(b)the fact that a potential loss of revenue from one taxpayer is balanced by a potential over-payment by another.
(3)In sub-paragraph (1) the reference to reducing a penalty includes a reference to—
(a)staying a penalty, and
(b)agreeing a compromise in relation to proceedings for a penalty.
Commencement Information
I16Sch. 56 para. 9 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I17Sch. 56 para. 9 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
10(1)This paragraph applies if—U.K.
(a)P fails to pay an amount of tax when it becomes due and payable,
(b)P makes a request to HMRC that payment of the amount of tax be deferred, and
(c)HMRC agrees that payment of that amount may be deferred for a period (“the deferral period”).
(2)If P would (apart from this sub-paragraph) become liable, between the date on which P makes the request and the end of the deferral period, to a penalty under any paragraph of this Schedule for failing to pay that amount, P is not liable to that penalty.
(3)But if—
(a)P breaks the agreement (see sub-paragraph (4)), and
(b)HMRC serves on P a notice specifying any penalty to which P would become liable apart from sub-paragraph (2),
P becomes liable, at the date of the notice, to that penalty.
(4)P breaks an agreement if—
(a)P fails to pay the amount of tax in question when the deferral period ends, or
(b)the deferral is subject to P complying with a condition (including a condition that part of the amount be paid during the deferral period) and P fails to comply with it.
(5)If the agreement mentioned in sub-paragraph (1)(c) is varied at any time by a further agreement between P and HMRC, this paragraph applies from that time to the agreement as varied.
Commencement Information
I18Sch. 56 para. 10 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I19Sch. 56 para. 10 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
11(1)Where P is liable for a penalty under any paragraph of this Schedule HMRC must—U.K.
(a)assess the penalty,
(b)notify P, and
(c)state in the notice the period in respect of which the penalty is assessed.
(2)A penalty under any paragraph of this Schedule must be paid before the end of the period of 30 days beginning with the day on which notice of the assessment of the penalty is issued.
(3)An assessment of a penalty under any paragraph of this Schedule—
(a)is to be treated for procedural purposes in the same way as an assessment to tax (except in respect of a matter expressly provided for by this Schedule),
(b)may be enforced as if it were an assessment to tax, and
(c)may be combined with an assessment to tax.
(4)A supplementary assessment may be made in respect of a penalty if an earlier assessment operated by reference to an underestimate of an amount of [F7tax which was due or payable].
[F8(4A)A replacement assessment may be made in respect of a penalty if an earlier assessment operated by reference to an overestimate of an amount of tax which was due or payable.]
(5)A supplementary assessment may be made in respect of a penalty under paragraph 6 if—
(a)notice of the assessment of the penalty was issued before the end of the tax year, and
(b)before the end of the year, P makes a further default (so that the penalty for the earlier default is increased).
Textual Amendments
F7Words in Sch. 56 para. 11(4) substituted (6.4.2011 for specified purposes) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 9(2); S.I. 2011/703, art. 3
F8Sch. 56 para. 11(4A) inserted (6.4.2011 for specified purposes) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 9(3); S.I. 2011/703, art. 3
Commencement Information
I20Sch. 56 para. 11 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I21Sch. 56 para. 11 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
12(1)An assessment of a penalty under any paragraph of this Schedule in respect of any amount must be made on or before the later of date A and (where it applies) date B.U.K.
(2)Date A is the last day of the period of 2 years beginning with the date specified in or for the purposes of column 4 of the Table (that is to say, the last date on which payment may be made without incurring a penalty).
(3)Date B is the last day of the period of 12 months beginning with—
(a)the end of the appeal period for the assessment of the amount of tax in respect of which the penalty is assessed, or
(b)if there is no such assessment, the date on which that amount of tax is ascertained.
(4)In sub-paragraph (3)(a) “appeal period” means the period during which—
(a)an appeal could be brought, or
(b)an appeal that has been brought has not been determined or withdrawn.
Commencement Information
I22Sch. 56 para. 12 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I23Sch. 56 para. 12 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
13(1)P may appeal against a decision of HMRC that a penalty is payable by P.U.K.
(2)P may appeal against a decision of HMRC as to the amount of a penalty payable by P.
Commencement Information
I24Sch. 56 para. 13 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I25Sch. 56 para. 13 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
14(1)An appeal under paragraph 13 is to be treated in the same way as an appeal against an assessment to the tax concerned (including by the application of any provision about bringing the appeal by notice to HMRC, about HMRC review of the decision or about determination of the appeal by the First-tier Tribunal or Upper Tribunal).U.K.
(2)Sub-paragraph (1) does not apply—
(a)so as to require P to pay a penalty before an appeal against the assessment of the penalty is determined, or
(b)in respect of any other matter expressly provided for by this Act.
Commencement Information
I26Sch. 56 para. 14 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I27Sch. 56 para. 14 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
15(1)On an appeal under paragraph 13(1) that is notified to the tribunal, the tribunal may affirm or cancel HMRC's decision.U.K.
(2)On an appeal under paragraph 13(2) that is notified to the tribunal, the tribunal may—
(a)affirm HMRC's decision, or
(b)substitute for HMRC's decision another decision that HMRC had power to make.
(3)If the tribunal substitutes its decision for HMRC's, the tribunal may rely on paragraph 9—
(a)to the same extent as HMRC (which may mean applying the same percentage reduction as HMRC to a different starting point), or
(b)to a different extent, but only if the tribunal thinks that HMRC's decision in respect of the application of paragraph 9 was flawed.
(4)In sub-paragraph (3)(b) “flawed” means flawed when considered in the light of the principles applicable in proceedings for judicial review.
(5)In this paragraph “tribunal” means the First-tier Tribunal or Upper Tribunal (as appropriate by virtue of paragraph 14(1)).
Commencement Information
I28Sch. 56 para. 15 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I29Sch. 56 para. 15 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
16[F9(1) If P satisfies HMRC or (on appeal) the First-tier Tribunal or Upper Tribunal that there is a reasonable excuse for a failure to make a payment— U.K.
(a)liability to a penalty under any paragraph of this Schedule does not arise in relation to that failure, and
(b)the failure does not count as a default for the purposes of paragraphs 6, 8B, 8C, 8G and 8H.]
(2)For the purposes of sub-paragraph (1)—
(a)an insufficiency of funds is not a reasonable excuse unless attributable to events outside P's control,
(b)where P relies on any other person to do anything, that is not a reasonable excuse unless P took reasonable care to avoid the failure, and
(c)where P had a reasonable excuse for the failure but the excuse has ceased, P is to be treated as having continued to have the excuse if the failure is remedied without unreasonable delay after the excuse ceased.
Textual Amendments
F9Sch. 56 para. 16(1) substituted (25.1.2011 for specified purposes) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 10; S.I. 2011/132, art. 3
Commencement Information
I30Sch. 56 para. 16 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I31Sch. 56 para. 16 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
17U.K.P is not liable to a penalty under any paragraph of this Schedule in respect of a failure or action in respect of which P has been convicted of an offence.
Commencement Information
I32Sch. 56 para. 17 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I33Sch. 56 para. 17 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
18(1)This paragraph applies for the construction of this Schedule.U.K.
(2)“HMRC” means Her Majesty's Revenue and Customs.
(3)References to tax include construction industry deductions under Chapter 3 of Part 3 of FA 2004.
(4)References to a determination, in relation to an amount payable under PAYE regulations or under Chapter 3 of Part 3 of FA 2004, include a certificate.
(5)References to an assessment to tax, in relation to inheritance tax and stamp duty reserve tax, are to a determination.
Commencement Information
I34Sch. 56 para. 18 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I35Sch. 56 para. 18 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
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