# The Finance Act 2009, Schedule 55 (Penalties for failure to make returns) (Appointed Days and Consequential Provision) Order 2014, Article 3: Consequential provision


Regulation 67EA(5) (failure to make a return under regulation 67B or 67D) of the Income Tax (Pay As You Earn) Regulations 2003 is amended by inserting at the end of the text “, but this paragraph does not apply to a return in respect of the tax year 2014-15 or a subsequent tax year”.

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Source: https://www.legislation.gov.uk/uksi/2014/2395/article/3 (the official version)
Page: https://openlegislation.uk/finance-act-2009-schedule-55-penalties-for-failure-to-make-returns-appointed-days-and-consequential-provision-order-2014/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.