SCHEDULES

SCHEDULE 11 U.K.Penalty for failure to make payments on time

3 U.K.In paragraph 2 (assessments and determinations in default of return), in paragraph (c), for “10” substitute “ 11M ”.

Commencement Information

I1 Amendments made by Sch. 11 para. 3 in force at 1.4.2022 for specified purposes by Finance Act 2021 (c. 26), Sch. 15 para. 5(2)