SCHEDULES

SCHEDULE 27Schedules 24 to 26: consequential provision

40Finance Act 2009

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”.