OpenLegislation

Paragraph 3A F1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  • Sch. 41 para. 6(2)(b) word substituted by Finance Act 2015 Sch. 20 para. 10(3)(b)
  • Sch. 41 para. 6(1A) inserted by Finance Act 2015 Sch. 20 para. 10(2)
  • Sch. 41 para. 6(2)(a) word substituted by Finance Act 2015 Sch. 20 para. 10(3)(a)
  • Sch. 41 para. 6(2)(c) word substituted by Finance Act 2015 Sch. 20 para. 10(3)(c)
  • Sch. 41 para. 6(5) word substituted by Finance Act 2015 Sch. 20 para. 10(4)
  • Sch. 41 para. 6A(A1)(1) substituted for Sch. 41 para. 6A(1) by Finance Act 2015 Sch. 20 para. 11(2)
  • Sch. 41 para. 13(3) Table words inserted by Finance Act 2015 Sch. 20 para. 13

A penalty is payable by a person (“P”) where P does an act which enables HMRC to assess an amount as landfill tax due from P under section 50A of FA 1996.

Annotations

Textual amendments

F1

Sch. 41 para. 3A and cross-heading inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 27(3)

Notes on Schedule 41

Modifications

C1

Sch. 41 modified (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 paras. 33, 34

C2

Sch. 41 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 11(6) (with Sch. 16 para. 11(7))

C3

Sch. 41 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 13