3(1)Schedule 56 to FA 2009 (penalty for failure to make payments on time) is amended as follows.U.K.
(2)In the Table at the end of paragraph 1, after entry 6ZA insert—
| “6ZAA | Corporation tax | Amount payable under a CT payment plan entered into in accordance with Schedule 3ZC to TMA 1970 | The later of— (a) the first day after the period of 12 months beginning immediately after the accounting period to which the CT payment plan relates, and (b) the date on which the amount is payable under the plan.” |
(3)In paragraph 4 (amount of penalty in respect of certain late payments) in sub-paragraph (1) for “6ZA” substitute “ 6ZAA ”.