SCHEDULES
SCHEDULE 34Annual tax on enveloped dwellings: information and enforcement
PART 2Penalties
Failure to make payments on time
10
1
Until paragraphs 2(13)(a) and 2(14)(a) of Schedule 11 to F(No. 3)A 2010 (which amend items 23 and 24) come into force, paragraph 1 of Schedule 56 to FA 2009 has effect as if—
a
in item 23 the references in the second and third columns to items 1 to 6, 9 or 10 included item 10A, and
b
in item 24 the reference in the second column to items 1 to 6, 9 or 10 included item 10A.
2
With effect from the coming into force of paragraphs 2(13)(a) and 2(14)(a) of Schedule 11 to F(No. 3)A 2010, paragraph 1 of Schedule 56 to FA 2009 is amended as follows—
a
in item 23, in the second and third columns, for “9, 10” substitute “
9 to 10A
”
;
b
in item 24, in the second column, for “9, 10” substitute “
9 to 10A
”
.