40(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”.