This section has no associated Explanatory Notes
3U.K.In paragraph 1 (returns etc in respect of which penalties are to be paid under that Schedule)—
(a)in the definition of “penalty date” in sub-paragraph (4), after “document” insert “ falling within any of items 1 to 3 and 5 to 13 in the Table ”;
(b)after sub-paragraph (4) insert—
“(4A)The Treasury may by order make such amendments to item 4 in the Table as they think fit in consequence of any amendment, revocation or re-enactment of the regulations mentioned in that item.”