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Finance (No. 3) Act 2010

4U.K.After paragraph 2 insert—

“Different penalty date for certain PAYE paymentsU.K.

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.”

Commencement Information

I1Amendments made by Sch. 11 para. 4 in force at 1.4.2022 for specified purposes by Finance Act 2021 (c. 26), Sch. 15 para. 5(2)