SCHEDULES
SCHEDULE 27Schedules 24 to 26: consequential provision
Finance Act 2009
I140
1
Schedule 56 (penalty for failure to make payments on time) is amended as follows.
2
In paragraph 1, in the Table—
a
omit items 1, 3, 3A, 12, 18 and 19;
b
omit items 6A and 6B (inserted by paragraph 2(7) of Schedule 11 to F(No.3)A 2010);
c
omit item 13A (inserted by paragraph 2(9) of Schedule 11 to F(No.3)A 2010);
d
in item 17—
i
in column 2, for “1” substitute “
2, 3B
”
;
ii
in column 3, for “12” substitute “
13
”
;
e
in item 23—
i
in column 2, for “1 to 6A” (as substituted by paragraph 2(13)(a) of Schedule 11 to F(No.3)A 2010) substitute “2, 3B to 6”;
ii
in column 3—
a
omit the words in brackets;
b
for “1 to 6A” (as substituted by paragraph 2(13)(a) of Schedule 11 to F(No.3)A 2010) substitute “2, 3B to 6”;
f
in item 24—
i
in column 2, for “1 to 6A” (as substituted by paragraph 2(14)(a) of Schedule 11 to F(No.3)A 2010) substitute “2, 3B to 6”;
ii
in column 3 omit the words in brackets.
3
In paragraph 2(c), for “1” substitute “
2 and 3B
”
.
4
In paragraph 3—
a
in sub-paragraph (1)(a)—
i
omit “1, 3,”;
ii
omit “6B,” (as substituted by paragraph 5(3) of Schedule 11 to F(No.3)A 2010);
iii
for “12” (as substituted by paragraph 5(3) of Schedule 11 to F(No.3)A 2010) substitute “13”;
b
in sub-paragraph (1)(b) omit “6A,” (as substituted by paragraph 5(4)(a) of Schedule 11 to F(No.3)A 2010);
c
omit sub-paragraphs (1)(d) and (1A) (as inserted by paragraph 5(5) and (6) of Schedule 11 to F(No.3)A 2010).
5
In paragraph 8A (inserted by paragraph 7 of Schedule 11 to F(No.3)A 2010)—
a
in sub-paragraph (1), omit “6A,”;
b
omit sub-paragraphs (2) and (3).
6
In paragraph 8F (inserted by paragraph 7 of Schedule 11 to F(No.3)A 2010)—
a
in sub-paragraph (1) omit “6A,”;
b
omit sub-paragraph (2).
7
Omit paragraph 8K and the italic heading before that paragraph and omit paragraph 8 of Schedule 11 to F(No.3)A 2010 that inserted them.
8
Until the coming into force of paragraph 2(13)(a) of Schedule 11 to F(No.3)A 2010, item 23 in the Table in paragraph 1 of Schedule 56 to FA 2009 has effect as if, in columns 2 and 3, for “1” there were substituted “
2, 3B
”
.
9
Until the coming into force of paragraph 2(14)(a) of Schedule 11 to F(No.3)A 2010, item 24 in the Table in paragraph 1 of Schedule 56 to FA 2009 has effect as if, in column 2, for “1” there were substituted “
2, 3B
”
.