[F18F(1)Paragraphs 8G to 8J apply in the case of a payment of tax falling within any of items [F26A,] 6C and 11A to [F311M] [F311N] in the Table which relates to a period of 2 months or less.U.K.
[F4(2)But those paragraphs do not apply in the case of a payment mentioned in paragraph 3(1)(d).]]
Textual Amendments
F1Sch. 56 paras. 8A-8J and cross-headings inserted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 7 (as amended by 2014 c. 26, Sch. 22 para. 22(6), which amending provision was repealed by 2018 c. 22, s. 57(3), Sch. 8 para. 132(l) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)); 2021 c. 26, Sch. 15 para. 5(2); 2021 c. 26, Sch. 15 para. 5(2)
F2Word in Sch. 56 para. 8F(1) omitted (6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 40(6)(a); S.I. 2024/440, reg. 2
F3Word in Sch. 56 para. 8F(1) 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(e), 66(2)
F4Sch. 56 para. 8F(2) omitted (6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 40(6)(b); S.I. 2024/440, reg. 2