Finance (No. 3) Act 2010 (c. 33)

SCHEDULES

Valid from 01/04/2011

SCHEDULE 10 U.K. Penalty for failure to make returns etc

Valid from 06/10/2011

5 (1) Paragraph 11 (amount of penalty for certain CIS returns after 12 months) is amended as follows. U.K.

(2) In sub-paragraph (2), after “P” in the first place it occurs insert “ deliberately ”.

(3) In sub-paragraph (5), for “any other case” substitute “ any case not falling within sub-paragraph (2) ”.

Commencement Information

I1 Sch. 10 para. 5 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, arts. 2(a), 3(1)