Regulation 35 Amendments to regulation 40 (penalties)I1
England and Wales
(1)
In regulation 40(1)(a), omit “for the tax year 2010–11 or any subsequent tax year”.
(2)
Omit regulation 40(3).
(3)
In regulation 40(4), omit “For tax years commencing on or after 6 April 2008, where the date on which the return is due to be filed is on or after 6 April 2009,”.