SCHEDULES
SCHEDULE 24Penalties for failure to make returns etc
PART 1Introduction
Returns
I1I22
1
The Table identifies, for each item listed in column 1 of the Table, one or more groups of returns (according to the frequency with which returns are required to be made).
Item | Tax | Groups of returns | ||
---|---|---|---|---|
Column A (groups of annual etc returns) | Column B (groups of quarterly etc returns) | Column C (groups of monthly etc returns) | ||
1 | Income tax or capital gains tax (persons other than trustees or partnerships) | This group applies where there is no requirement to provide information under regulations under paragraph 7 of Schedule A1 to TMA 1970.
| This group applies where there is a requirement to provide information under regulations under paragraph 7 of Schedule A1 to TMA 1970.
| - |
2 | Income tax or capital gains tax (trustees) | This group applies where there is no requirement to provide information under regulations under paragraph 7 of Schedule A1 to TMA 1970.
| This group applies where there is a requirement to provide information under regulations under paragraph 7 of Schedule A1 to TMA 1970.
| - |
3 | Income tax or corporation tax (partnerships) | This group applies where there is no requirement to provide information under regulations under paragraph 7 of Schedule A1 to TMA 1970.
| This group applies where there is a requirement to provide information under regulations under paragraph 7 of Schedule A1 to TMA 1970.
| - |
4 | Value added tax |
|
|
|
2
Where an entry in column A, B or C of the Table which refers to legislation uses terms used in the legislation, the terms have the same meaning in the entry as in the legislation.
3
Before the coming into force of paragraph 3 of Schedule 14 to F(No.2)A 2017, the references in the Table to section 8(1AB)(b) of TMA 1970 are to be read as references to section 8(1)(b) of TMA 1970.
4
Before the coming into force of paragraph 4 of Schedule 14 to F(No.2)A 2017, the references in the Table to section 8A(1AB)(b) of TMA 1970 are to be read as references to section 8A(1)(b) of TMA 1970.