5(1)Paragraph 11 (amount of penalty for certain CIS returns after 12 months) is amended as follows.U.K.
(2)In sub-paragraph (2), after “P” in the first place it occurs insert “ deliberately ”.
(3)In sub-paragraph (5), for “any other case” substitute “ any case not falling within sub-paragraph (2) ”.
Commencement Information
I1Sch. 10 para. 5 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, arts. 2(a), 3(1)
I2Amendments made by Sch. 10 para. 5 in force at 12.2.2019 for specified purposes by 2019 c. 1, s. 67(2)
I3Amendments made by Sch. 10 para. 5 in force at 1.4.2022 for specified purposes by Finance Act 2021 (c. 26), Sch. 15 para. 3(2)