Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 50 U.K. Penalties: late filing, late payment and errors

Amendments to Schedule 56 to FA 2009: penalty for failure to make payments on time U.K.

11 U.K. In paragraph 1 (penalty for failure to pay tax), in sub-paragraph (4), for the words from “the date on which” to the end substitute “ the day after the date specified in or for the purposes of column 4 of the Table in relation to that amount. ”