SCHEDULES
SCHEDULE 27

Schedules 24 to 26: consequential provision

Finance Act 2009
39
1
Schedule 55 (penalty for failure to make returns etc) is amended as follows.
2
In paragraph 1—
a
in sub-paragraph (4), in the definition of “penalty date”, for “1 to 3” substitute “ 2A ”;
b
in the Table, omit items 1, 2 and 3.
3
In paragraph 2 (as substituted by paragraph 3 of Schedule 10 to F(No.3)A 2010), in sub-paragraph (1)(a), for “1 to 5” substitute “ 2A, 4, 4A, 5 ”.
4
Omit paragraphs 17A and 17B (cancellation of penalty) and the italic heading before those paragraphs.
5
Omit paragraph 25 (partnerships) and the italic heading before that paragraph.
6
Until the coming into force of paragraph 3 of Schedule 10 to F(No.3)A 2010, paragraph 2 of Schedule 55 to FA 2009 has effect as if for “1 to 3” there were substituted “ 2A ”.
Sch. 27 para. 39 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2