9(1)Schedule 56 to FA 2009 (penalty for failure to make payments on time) is amended as follows.
(2)In the Table in paragraph 1, after item 1 insert—
| “1A | Income tax or capital gains tax | Amount payable under section 59BA(4) or (5) of TMA 1970 | The date falling 30 days after the date specified in section 59BA(4) or (5) of TMA 1970 as the date by which the amount must be paid.” |
(3)In paragraph 3(1)(a), after “items 1,” insert “1A,”.