Schedule 55 to FA 2009 (penalty for failure to make returns etc) is amended in accordance with this paragraph.

In paragraph 1(4), in the definition of “penalty date”, for “13” substitute “ 13A ”.

In the Table in paragraph 1, after item 13 insert—

In subsections (2) and (4) of section 106 of FA 2009 (penalties for failure to make returns: commencement) references to Schedule 55 to that Act have effect as references to that Schedule as amended by this paragraph.