SCHEDULES

SCHEDULE 11 Penalty for failure to make payments on time

4 After paragraph 2 insert—

“Different penalty date for certain PAYE payments

2A (1) PAYE regulations may provide that, in relation to specified payments of tax falling within item 2, the penalty date is a specified date later than that determined in accordance with column 4 of the Table.

(2) In sub-paragraph (1) “specified” means specified in the regulations.”