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Finance Act 2009

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Version Superseded: 06/04/2011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Point in time view as at 06/04/2010.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. Help about Changes to Legislation

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)

C1Sch. 56 applied (with modifications) by S.R. 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 S.I. 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 S.I. 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 S.I. 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)

Commencement Information

I1Sch. 56 para. 2 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

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