Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 21 Goods shipped or carried as stores on ships or aircraft

Penalties and enforcement

8 In Schedule 56 to FA 2009 (penalty for failure to make payments on time), in the Table in paragraph 1, after item 11G insert—

“11GA

Excise duties

Amount payable under regulations under section 60A of the Customs and Excise Management Act 1979 (except an amount falling within item 17A, 23 or 24).

The date determined by or under regulations under section 60A of the Customs and Excise Management Act 1979 as the date by which the amount must be paid”.