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Changes over time for: Paragraph 2


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 06/04/2011
Status:
Point in time view as at 06/04/2010.
Changes to legislation:
Finance Act 2009, Paragraph 2 is up to date with all changes known to be in force on or before 08 March 2025. 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.

Changes to Legislation
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This section has no associated Explanatory Notes
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.
Modifications etc. (not altering text)
Commencement Information
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