# Finance Act 2009, Paragraph 13


(1) This paragraph applies—
(a) at any time before P first makes a return falling within item 6 in the Table, to any return falling within that item, and
(b) at any time after P first makes a return falling within that item, to that return and any earlier return.
(2) In respect of any return or returns to which this paragraph applies—
(a) paragraphs 10(2)(b) and 11(5)(b) do not apply, and
(b) P is not liable to penalties under paragraphs 8 and 9 which exceed, in total, £3,000.
(3) In sub-paragraph (1)(b) “earlier return” means any return falling within item 6 which has a filing date earlier than the date on which P first made a return.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-55/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.