Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 50 Penalties: late filing, late payment and errors

Amendments to Schedule 55 to FA 2009: penalty for failure to make returns

4 In the Table at the end of paragraph 1, in item 4 (annual return of payments for purposes of PAYE regulations etc), for the words in the third column substitute—

“Return under any of the following provisions of the Income Tax (PAYE) Regulations 2003 (S.I. 2003/2682)— (a) regulation 67B (real time returns) (b) regulation 67D (exceptions to regulation 67B)”.