This section has no associated Explanatory Notes
22(1)Schedule 11 to F(No.3)A 2010 (which prospectively amends Schedule 56 to FA 2009, which provides for penalties for failure to make payments) is amended as follows.
(2)In paragraph 2(7), in the inserted words, after item 6B insert—
| “6BA | Value added tax | Amount payable under relevant special scheme return (as defined in paragraph 16(3) of Schedule 3B to VATA 1994) (except an amount falling within item 13A, 13AA, 13AB, 23 or 24) | The date by which the amount must be paid under the law of the member State which has established the special scheme |
| 6BB | Value added tax | Amount payable under relevant non-UK return (as defined in paragraph 20(3) of Schedule 3BA to VATA 1994) (except an amount falling within item 13A, 13AA, 13AB, 23 or 24) | The date by which the amount must be paid under the law of the member State which has established the non-UK special scheme” |
(3)In paragraph 2(9), in the inserted words, after item 13A insert—
| “13AA | Value added tax | Amount assessed under section 73(1) of VATA 1994, by virtue of paragraph 16 of Schedule 3B to that Act, in the absence of a value added tax return (as defined in paragraph 23(1) of that Schedule) | The date by which the amount would have been required to be paid under the law of the member State under whose law the return was required |
| 13AB | Value added tax | Amount assessed under section 73(1) of VATA 1994, by virtue of paragraph 20 of Schedule 3BA to that Act, in the absence of a relevant non-UK return (as defined in paragraph 38(1) of that Schedule) | The date by which the amount would have been required to be paid under the law of the member State under whose law the return was required” |
(4)In paragraph 2(13)(a), in the substituted words, after “6A,” insert “6BA, 6BB,”.
(5)In paragraph 2(14)(a), in the substituted words, after “6A,” insert “6BA, 6BB,”.
(6)In paragraph 7, in the inserted paragraph 8A(1), after “6A,” insert “6BA, 6BB,”.