SCHEDULES
SCHEDULE 1Bank payroll tax
Part 2Collection and management of tax
Penalties
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1
Schedule 55 to FA 2009 (penalties for failure to make returns etc) has effect as if—
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.