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The Finance Act 2009, Schedule 56 (Appointed Day and Consequential Provisions) Order 2010

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Consequential provisions and savings

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4.—(1) Regulations 203 (default surcharge) and 204 (surcharge notice and appeal) of the Income Tax (Pay As You Earn) Regulations 2003(1) are omitted subject to the savings set out in paragraph (3).

(2) Regulations 48 (default surcharge) and 49 (surcharge notice and appeal) of the Income Tax (Construction Industry Scheme) Regulations 2005(2) are omitted subject to the savings set out in paragraph (3).

(3) The regulations referred to in paragraphs (1) and (2) shall continue to have effect in relation to surcharges arising in respect of late payments of tax where the tax was chargeable in respect of a tax period ending on or before 5th April 2010.

(4) Paragraph 110 of Schedule 2 (consequential amendments and supplemental provisions – secondary legislation) to the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009(3) is omitted.

(1)

S.I. 2003/2682, amended by S.I. 206/777, 2009/2029 and 2009/56; there are other amending instruments but none is relevant.

(2)

S.I. 2005/2045, regulation 48 was amended by S.I. 2009/2030.

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