This section has no associated Explanatory Notes
38(1)Schedule 55 to FA 2009 (penalties for failure to make returns etc) has effect as if—U.K.
(a)a bank payroll tax return were specified in the Table in paragraph 1 (and bank payroll tax were specified in relation to it), and
(b)the reference in paragraph 2 to a return falling within certain items in the Table included a reference to a bank payroll tax return.
(2)Schedule 55 to FA 2009 has effect for the purposes of bank payroll tax in accordance with this paragraph whether or not it has come into force for other purposes.