SCHEDULES
SCHEDULE 56

Penalty for failure to make payments on time

Assessments and determinations in default of return
2
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 10 11M 11N was due and payable.
Sch. 56 applied (E.) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 85(3)
Sch. 56 para. 2 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
Sch. 56 applied (with modifications) by S.I. 2001/1004, reg. 67A (as inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2010 (S.I. 2010/721), regs. 1(2), 3)
Sch. 56 applied (with modifications) by S.R. 2009/128, reg. 63(3) (as substituted (with effect in accordance with reg. 2 of the amending Rule) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2010 (S.R. 2010/91), regs. 1, 7(1))
Sch. 56 applied (E.) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 46
Sch. 56 modified (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 39
Sch. 56 para. 2 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
Sch. 56 applied by S.R. 2009/128, reg. 31 (as substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137), regs. 1(1), 6 (with reg. 12))
Sch. 56 applied (with modifications) by S.I. 2009/470, reg. 68(3) (as substituted (with application in accordance with reg. 1(2) of the amending S.I.) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2010 (S.I. 2010/661), regs. 1(1), 6)
Sch. 56 applied (with modifications) by S.I. 2001/1004, reg. 67B (as inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2010 (S.I. 2010/721), regs. 1(2), 3)
Sch. 56 para. 2 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
Sch. 56: power to amend conferred (22.7.2020) by Finance Act 2020 (c. 14), Sch. 7 para. 5(1)(c)
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)
Sch. 56 applied by S.I. 2009/470, reg. 36 (as substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784), regs. 1(1), 7 (with reg. 12(1)))
Sch. 56 para. 2 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)
Sch. 56 para. 2 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)
Word in Sch. 56 para. 2 substituted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 3; 2021 c. 26, Sch. 15 para. 5(2)
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)
Sch. 56 para. 2(c) modified (temp.) (17.7.2013) by Finance Act 2013 (c. 29), Sch. 34 para. 11