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Finance Act 2013

Part 2: Penalties

457.Paragraph 6 makes the necessary amendments to Schedule 24 to FA 2007 so that the rules for penalties for errors in returns apply to annual tax on enveloped dwellings returns.

458.Paragraph 7 makes the necessary amendments to Schedule 55 to FA 2009 so that the rules for penalties for a failure to make returns apply to annual tax on enveloped dwellings returns. The provisions are provided to come into force on the day that Royal Assent is given to this Act.

459.Paragraphs 8, 9 10, 11 and 12 make the necessary amendments to Schedule 56 to FA 2009 so that the rules for penalties for a failure to make payments on time apply to annual tax on enveloped dwellings returns. The provisions are provided to come into force on the day that Royal Assent is given to this Act.

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