2U.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 [F11] [F12 and 3B] to [F210] [F3[F211M]] [F311N] was due and payable.
Textual Amendments
F1Words in Sch. 56 para. 2(c) substituted (6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 40(3); S.I. 2024/440, reg. 2
F2Word 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)
F3Word 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)
Commencement Information
I1Sch. 56 para. 2 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I2Sch. 56 para. 2 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
I3Sch. 56 para. 2 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)
I4Sch. 56 para. 2 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
I5Sch. 56 para. 2 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)
I6Sch. 56 para. 2 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)