Finance Act 2009

Assessments and determinations in default of return U.K.

2 U.K. The circumstances referred to in items 14, 17, 21 and 24 are where—

(a) P or another person is required to make or deliver a return falling within any item in the Table in Schedule 55,

(b) that person fails to make or deliver the return on or before the date by which it is required to be made or delivered, and

(c) if the return had been made or delivered as required, the return would have shown that an amount falling within any of items 1 to [F1 10][F1 11N] was due and payable.

Textual Amendments

F1 Word in Sch. 56 para. 2 substituted (in relation to the playing of machine games on or after 1.2.2013) by Finance Act 2012 (c. 14), Sch. 24 paras. 34(c), 66(2)

Modifications etc. (not altering text)

C1 Sch. 56 para. 2(c) modified (temp.) (17.7.2013) by Finance Act 2013 (c. 29), Sch. 34 para. 11

Commencement Information

I1 Sch. 56 para. 2 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

I2 Sch. 56 para. 2 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

I3 Sch. 56 para. 2 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 12

Sch. 56 para. 2 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I4 Sch. 56 para. 2 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I5 Sch. 56 para. 2 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)