5(1)Paragraphs 6 to 8 apply in the case of a payment of tax falling within item 2[F1, 4 or 4A] in the Table.U.K.
(2)But those paragraphs do not apply in the case of a payment mentioned in paragraph 3(1)(b)[F2, (c) or (ca)].
Textual Amendments
F1Words in Sch. 56 para. 5(1) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(12) (with s. 117)
F2Words in Sch. 56 para. 5(2) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(13) (with s. 117)
Commencement Information
I1Sch. 56 para. 5 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I2Sch. 56 para. 5 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
I3Sch. 56 para. 5 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 3 (as amended by S.I. 2014/3346, art. 2)
I4Sch. 56 para. 5 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)
I5Sch. 56 para. 5 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
I6Sch. 56 para. 5 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)