Regulation 9 Amendments to regulation 35 (penalties)I1
Northern Ireland
In regulation 35f1—
(a)
in paragraph (1)(a), omit “for the tax year 2010–11 or any subsequent tax year”;
(b)
omit regulation 35(3);
(c)
in paragraph (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,”.
Annotations
Commencement
- I1
Reg. 9 in operation at 6.4.2024, see reg. 1(2)
Footnotes
- f1
-
Regulation 35 was amended by S.R. 2011 No. 137 (April 6, 2011: substitution does not apply to repayments payable by a borrower under SR 2009/128 Part 3 in relation to the tax year 2009-10 or any previous tax year).