Valid from 25/01/2011
2(1)Paragraph 1 (penalty for failure) is amended as follows.U.K.
(2)In sub-paragraph (2), for “8” substitute “ 8J ”.
(3)After sub-paragraph (4) insert—
“(5)Sub-paragraph (4) is subject to paragraph 2A.”
(4)The Table is amended as follows.
(5)In item 2, in column 3, omit “(except an amount falling within item 20)”.
(6)In item 4, in column 4, for “section 62” substitute “ section 71 ”.
(7)After item 6 insert—
| “6A | Value added tax | Amount payable under section 25(1) of VATA 1994 (except an amount falling within item 6B, 13A, 23 or 24) | The date determined— (a) by or under regulations under section 25 of VATA 1994, or (b) in accordance with an order under section 28 of that Act, as the date by which the amount must be paid |
| 6B | Value added tax | Amount payable under section 25(1) of VATA 1994 which is an instalment of an amount due in respect of a period of 9 months or more (“amount A”) | The date on or before which P must pay any balancing payment or other outstanding payment due in respect of amount A |
| 6C | Insurance premium tax | Amount payable under regulations under section 54 of FA 1994 (except an amount falling within item 13B, 23 or 24) | The date determined by or under regulations under section 54 of FA 1994 as the date by which the amount must be paid”. |
(8)After item 11 insert—
| “11A | Aggregates levy | Amount payable under regulations under section 25 of FA 2001 (except an amount falling within item 16A, 23 or 24) | The date determined by or under regulations under section 25 of FA 2001 as the date by which the amount must be paid |
| 11B | Climate change levy | Amount payable under regulations under paragraph 41 of Schedule 6 to FA 2000 (except an amount falling within item 16B, 23 or 24) | The date determined by or under regulations under paragraph 41 of Schedule 6 to FA 2000 as the date by which the amount must be paid |
| 11C | Landfill tax | Amount payable under regulations under section 49 of FA 1996 (except an amount falling within item 16C, 23 or 24) | The date determined by or under regulations under section 49 of FA 1996 as the date by which the amount must be paid |
| 11D | Air passenger duty | Amount payable under regulations under section 38 of FA 1994 (except an amount falling within item 17A, 23 or 24) | The date determined by or under regulations under section 38 of FA 1994 as the date by which the amount must be paid |
| 11E | Alcoholic liquor duties | Amount payable under regulations under section 13, 49, 56 or 62 of ALDA 1979 (except an amount falling within item 17A, 23 or 24) | The date determined by or under regulations under section 13, 49, 56 or 62 of ALDA 1979 as the date by which the amount must be paid |
| 11F | Tobacco products duty | Amount payable under regulations under section 7 of TPDA 1979 (except an amount falling within item 17A, 23 or 24) | The date determined by or under regulations under section 7 of TPDA 1979 as the date by which the amount must be paid |
| 11G | Hydrocarbon oil duties | Amount payable under regulations under section 21 or 24 of HODA 1979 (except an amount falling within item 17A, 23 or 24) | The date determined by or under regulations under section 21 or 24 of HODA 1979 as the date by which the amount must be paid |
| 11H | General betting duty | Amount payable under section 5B of BGDA 1981 (except an amount falling within item 17A, 23 or 24) | The date determined— (a) under section 5B of BGDA 1981, or (b) by or under regulations under para-graph 2 of Schedule 1 to that Act, as the date by which the amount must be paid |
| 11I | Pool betting duty | Amount payable under section 8 of BGDA 1981 (except an amount falling within item 17A, 23 or 24) | The date determined— (a) under section 8 of BGDA 1981, or (b) by or under regulations under that section or directions under para-graph 3 of Schedule 1 to that Act, as the date by which the amount must be paid |
| 11J | Bingo duty | Amount payable under regulations under paragraph 9 of Schedule 3 to BGDA 1981 (except an amount falling within item 17A, 23 or 24) | The date determined by or under regulations under paragraph 9 of Schedule 3 to BGDA 1981 as the date by which the amount must be paid |
| 11K | Lottery duty | Amount payable under section 26 of FA 1993 (except an amount falling within item 17A, 23 or 24) | The date determined— (a) by section 26 of FA 1993, or (b) by or under regulations under that section, as the date by which the amount must be paid |
| 11L | Gaming duty | Amount payable under section 12 of FA 1997 (except an amount falling within item 17A, 23 or 24) | The date determined by or under regulations under— (a) section 12 of FA 1997, or (b) paragraph 11 of Schedule 1 to that Act, as the date by which the amount must be paid |
| 11M | Remote gaming duty | Amount payable under section 26I of BGDA 1981 (except an amount falling within item 17A, 23 or 24) | The date determined by or under regulations under section 26I of BGDA 1981 as the date by which the amount must be paid”. |
(9)After item 13 insert—
| “13A | Value added tax | Amount assessed under section 73(1) of VATA 1994 in the absence of a return | The date by which the amount would have been required to be paid if it had been shown in the return |
| 13B | Insurance premium tax | Amount assessed under section 56(1) of FA 1994 in the absence of a return | The date by which the amount would have been required to be paid if it had been shown in the return”. |
(10)After item 16 insert—
| “16A | Aggregates levy | Amount assessed under paragraph 2 or 3 of Schedule 5 to FA 2001 in the absence of a return | The date by which the amount would have been required to be paid if it had been shown in the return |
| 16B | Climate change levy | Amount assessed under paragraph 78 or 79 of Schedule 6 to FA 2000 in the absence of a return | The date by which the amount would have been required to be paid if it had been shown in the return |
| 16C | Landfill tax | Amount assessed under section 50(1) of FA 1996 in the absence of a return | The date by which the amount would have been required to be paid if it had been shown in the return”. |
(11)After item 17 insert—
| “17A | Tax falling within any of items 11D to 11M | Amount assessed under section 12(1) of FA 1994 in the absence of a return | The date by which the amount would have been required to be paid if it had been shown in the return”. |
(12)Omit item 20.
(13)In item 23—
(a)in columns 2 and 3, for “items 1 to 6, 9 or 10” substitute “ items 1 to 6A, 6C, 9, 10 or 11A to 11M ”, and
(b)in column 3, for “any of items 18 to 20” substitute “ item 18 or 19 ”.
(14)In item 24—
(a)in column 2, for “items 1 to 6, 9 or 10” substitute “ items 1 to 6A, 6C, 9, 10 or 11A to 11M ”, and
(b)in column 3, for “any of items 18 to 20” substitute “ item 18 or 19 ”.
Commencement Information
I1Sch. 11 para. 2 partly in force; Sch. 11 para. 2 not in force at Royal Assent see s. 27(2); Sch. 11 para. 2(3)(5)(6)(12) in force at 25.1.2011 by S.I. 2011/132, art. 2