2(1)Paragraph 1 (penalty for failure) is amended as follows.U.K.
(2)In sub-paragraph (2), for “13” substitute “ 13J ”.
[F1(2A)In sub-paragraph (4), in the definition of “filing date”, at the end insert “ (or, in the case of a return mentioned in item 7AA or 7AB of the Table, to the tax authorities to whom the return is required to be delivered) ”.]
(3)The Table is amended as follows.
(4)After item 7 insert—
| “7A | Value added tax | Return under regulations under paragraph 2 of Schedule 11 to VATA 1994 |
| 7B | Insurance premium tax | Return under regulations under section 54 of FA 1994 |
| [F27AA | Value added tax | Relevant non-UK return (as defined in paragraph 20(3) of Schedule 3BA to VATA 1994) |
| 7AB | Value added tax | Relevant special scheme return (as defined in paragraph 16(3) of Schedule 3B to VATA 1994)”]. |
(5)Insert at the end—
| “14 | Aggregates levy | Return under regulations under section 25 of FA 2001 |
| 15 | Climate change levy | Return under regulations under paragraph 41 of Schedule 6 to FA 2000 |
| 16 | Landfill tax | Return under regulations under section 49 of FA 1996 |
| 17 | Air passenger duty | Return under regulations under section 38 of FA 1994 |
| 18 | Alcoholic liquor duties | Return under regulations under section 13, 49, 56 or 62 of ALDA 1979 |
| 19 | Tobacco products duty | Return under regulations under section 7 of TPDA 1979 |
| 20 | Hydrocarbon oil duties | Return under regulations under section 21 of HODA 1979 |
| 21 | Excise duties | Return under regulations under section 93 of the Customs and Excise Management Act 1979 |
| 22 | Excise duties | Return under regulations under section 100G or 100H of the Customs and Excise Management Act 1979 |
| 23 | General betting duty | Return under regulations under paragraph 2 of Schedule 1 to BGDA 1981 |
| 24 | Pool betting duty | Return under regulations under paragraph 2A of Schedule 1 to BGDA 1981 |
| 25 | Bingo duty | Return under regulations under paragraph 9 of Schedule 3 to BGDA 1981 |
| 26 | Lottery duty | Return under regulations under section 28(2) of FA 1993 |
| 27 | Gaming duty | Return under directions under paragraph 10 of Schedule 1 to FA 1997 |
| 28 | Remote gaming duty | Return under regulations under section 26K of BGDA 1981”. |
Textual Amendments
F1Sch. 10 para. 2(2A) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 22 para. 21(2)(a)
F2Words in Sch. 10 para. 2(4) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 22 para. 21(2)(b)
Commencement Information
I1Amendments made by Sch. 10 para. 2 in force at 12.2.2019 for specified purposes by 2019 c. 1, s. 67(2)
I2Amendments made by Sch. 10 para. 2 in force at 1.4.2022 for specified purposes by Finance Act 2021 (c. 26), Sch. 15 para. 3(2)