SCHEDULES

SCHEDULE 56Penalty for failure to make payments on time

F1Different penalty date for certain PAYE payments

2A

(1)

PAYE regulations may provide that, in relation to specified payments of tax falling within item 2, the penalty date is a specified date later than that determined in accordance with column 4 of the Table.

(2)

In sub-paragraph (1) “specified” means specified in the regulations.