Paragraph 13F I1 F1

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

Sch. 55 para. 6(3A)(za) inserted by Finance Act 2015 Sch. 20 para. 15(2)(a)
Sch. 55 para. 6(4A)(a) word substituted by Finance Act 2015 Sch. 20 para. 15(3)(b)
Sch. 55 para. 6(4A)(za) inserted by Finance Act 2015 Sch. 20 para. 15(3)(a)
Sch. 55 para. 6(6) word substituted by Finance Act 2015 Sch. 20 para. 15(4)
Sch. 55 para. 15(2) words inserted by Finance Act 2015 Sch. 20 para. 18
Sch. 55 para. 17(4)(b) word omitted by Finance Act 2015 Sch. 20 para. 19
Sch. 55 para. 17(4)(ba) inserted by Finance Act 2015 Sch. 20 para. 19
Sch. 55 para. 1 Table words substituted by Finance Act 2014 Sch. 28 para. 29(a)
Sch. 55 para. 1 Table words substituted by Finance Act 2014 Sch. 28 para. 29(b)
Sch. 55 para. 1 Table words substituted by Finance Act 2014 Sch. 28 para. 29(c)
Sch. 55 para. 6(3A)(a) word substituted by Finance Act 2015 Sch. 20 para. 15(2)(b)

(1)

Paragraphs 13G to 13J apply in the case of a return falling within any of items 7A, 7B and 14 to ~~F228~~29 in the Table which relates to a period of 2 months or less.

(2)

But those paragraphs do not apply in the case of a return mentioned in paragraph 2(1)(c).

Annotations

Textual amendments

F1: Sch. 55 paras. 13A-13J and cross-headings inserted (12.2.2019 for the purposes of soft drinks industry levy, 1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 26(2), Sch. 10 para. 7 (as amended (17.7.2014) by Finance Act 2014 (c. 26), Sch. 22 para. 21(3); (12.2.2019) by Finance Act 2019 (c. 1), s. 67(1); and (1.4.2022 and with effect in accordance with s. 85(1)(b) of the amending Act) by Finance Act 2021 (c. 26), s. 85(1)(a), Sch. 15 para. 3(1); S.I. 2021/1409, reg. 4); 2019 c. 1, s. 67(2), 2021 c. 26, Sch. 15 para. 3(2)
F2: Word in Sch. 55 para. 13F(1) substituted (in relation to the playing of machine games on or after 1.2.2013) by Finance Act 2012 (c. 14), Sch. 24 paras. 32(c), 66(2)

Commencement

I1: Sch. 55 para. 13F in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

Notes on Schedule 55

Modifications

C1: Sch. 55 modified (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 38
C2: Sch. 55 applied by S.R. 2009/128, reg. 35 (as substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137), regs. 1(1), 8(a) (with reg. 12))
C3: Sch. 55 applied by S.I. 2009/470, reg. 40(1)(2) (as substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784), regs. 1(1), 9 (with reg. 12(2)))
C4: Sch. 55 applied (with modifications) by S.I. 2001/1004, Sch. 4 para. 21G (as inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2014 (S.I. 2014/2397), regs. 1(1), 3(5))
C5: Sch. 55 applied (with modifications) by 1992 c. 4, s. 11A (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)
C6: Sch. 55 applied (with modifications) by 1992 c. 7, s. 11A (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)
C7: Sch. 55 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 50(1)(2)
C8: Sch. 55 modified (temp.) (with effect in accordance with Sch. 10 para. 43 of the amending Act) by Finance Act 2022 (c. 3), Sch. 10 para. 26 (as amended (5.1.2023) by S.I. 2022/1321, regs. 1, 2(2)
C9: Sch. 55 applied (14.9.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 42(3) (with reg. 1(3))
C10: Sch. 55 applied (24.4.2025 for the tax year 2023-24 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025 (S.I. 2025/419), regs. 1(2)(3), 15(2)

Paragraph 13F I1F1