Finance Act 2021

Finance Act 2009 U.K.

37 U.K. FA 2009 is amended as follows.

Commencement Information

I1 Sch. 27 para. 37 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(3)(4)(d)

I2 Sch. 27 para. 37 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2

38 U.K. In section 108 (suspension of penalties during currency of agreement for deferred payment), in subsection (5), in the Table, omit the entry for value added tax.

Commencement Information

I3 Sch. 27 para. 38 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(3)(4)(d)

I4 Sch. 27 para. 38 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2

39 (1) Schedule 55 (penalty for failure to make returns etc) is amended as follows. U.K.

(2) In paragraph 1—

(a) in sub-paragraph (4), in the definition of “penalty date”, for “1 to 3” substitute “ 2A ”;

(b) in the Table, omit items 1, 2 and 3.

(3) In paragraph 2 (as substituted by paragraph 3 of Schedule 10 to F(No.3)A 2010), in sub-paragraph (1)(a), for “1 to 5” substitute “ 2A, 4, 4A, 5 ”.

(4) Omit paragraphs 17A and 17B (cancellation of penalty) and the italic heading before those paragraphs.

(5) Omit paragraph 25 (partnerships) and the italic heading before that paragraph.

(6) Until the coming into force of paragraph 3 of Schedule 10 to F(No.3)A 2010, paragraph 2 of Schedule 55 to FA 2009 has effect as if for “1 to 3” there were substituted “ 2A ”.

Commencement Information

I5 Sch. 27 para. 39 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2

40 (1) Schedule 56 (penalty for failure to make payments on time) is amended as follows. U.K.

(2) In paragraph 1, in the Table—

(a) omit items 1, 3, 3A, 12, 18 and 19;

(b) omit items 6A and 6B (inserted by paragraph 2(7) of Schedule 11 to F(No.3)A 2010);

(c) omit item 13A (inserted by paragraph 2(9) of Schedule 11 to F(No.3)A 2010);

(d) in item 17—

(i) in column 2, for “1” substitute “ 2, 3B ”;

(ii) in column 3, for “12” substitute “ 13 ”;

(e) in item 23—

(i) in column 2, for “1 to 6A” (as substituted by paragraph 2(13)(a) of Schedule 11 to F(No.3)A 2010) substitute “2, 3B to 6”;

(ii) in column 3—

(a) omit the words in brackets;

(b) for “1 to 6A” (as substituted by paragraph 2(13)(a) of Schedule 11 to F(No.3)A 2010) substitute “2, 3B to 6”;

(f) in item 24—

(i) in column 2, for “1 to 6A” (as substituted by paragraph 2(14)(a) of Schedule 11 to F(No.3)A 2010) substitute “2, 3B to 6”;

(ii) in column 3 omit the words in brackets.

(3) In paragraph 2(c), for “1” substitute “ 2 and 3B ”.

(4) In paragraph 3—

(a) in sub-paragraph (1)(a)—

(i) omit “1, 3,”;

(ii) omit “6B,” (as substituted by paragraph 5(3) of Schedule 11 to F(No.3)A 2010);

(iii) for “12” (as substituted by paragraph 5(3) of Schedule 11 to F(No.3)A 2010) substitute “13”;

(b) in sub-paragraph (1)(b) omit “6A,” (as substituted by paragraph 5(4)(a) of Schedule 11 to F(No.3)A 2010);

(c) omit sub-paragraphs (1)(d) and (1A) (as inserted by paragraph 5(5) and (6) of Schedule 11 to F(No.3)A 2010).

(5) In paragraph 8A (inserted by paragraph 7 of Schedule 11 to F(No.3)A 2010)—

(a) in sub-paragraph (1), omit “6A,”;

(b) omit sub-paragraphs (2) and (3).

(6) In paragraph 8F (inserted by paragraph 7 of Schedule 11 to F(No.3)A 2010)—

(a) in sub-paragraph (1) omit “6A,”;

(b) omit sub-paragraph (2).

(7) Omit paragraph 8K and the italic heading before that paragraph and omit paragraph 8 of Schedule 11 to F(No.3)A 2010 that inserted them.

(8) Until the coming into force of paragraph 2(13)(a) of Schedule 11 to F(No.3)A 2010, item 23 in the Table in paragraph 1 of Schedule 56 to FA 2009 has effect as if, in columns 2 and 3, for “1” there were substituted “ 2, 3B ”.

(9) Until the coming into force of paragraph 2(14)(a) of Schedule 11 to F(No.3)A 2010, item 24 in the Table in paragraph 1 of Schedule 56 to FA 2009 has effect as if, in column 2, for “1” there were substituted “ 2, 3B ”.

Commencement Information

I6 Sch. 27 para. 40 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2