Paragraph 17A I1 I2 I3 F1 F2

United Kingdom

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)

~~This paragraph applies where—~~

(a)

~~P is liable for a penalty under any paragraph of this Schedule in relation to a failure to make a return falling within item 1 or 2 in the Table, and~~

(b)

~~F3HMRC~~ ~~decide to give P a notice under section 8B withdrawing~~ ~~a notice under section 8 or 8A of that Act.~~

(2)

~~The notice under section 8B of~~ ~~TMA~~ ~~1970 may include provision under this paragraph cancelling liability to the penalty from the date specified in the notice.~~

Annotations

Textual amendments

F1: Sch. 55 paras. 17A, 17B and cross-heading inserted (with effect in accordance with Sch. 51 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 51 para. 8
F2: Sch. 55 para. 17A and cross-heading omitted (6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 39(4); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3
F3: Words in Sch. 55 para. 17A(1)(b) substituted (with effect in accordance with s. 169(7) of the amending Act) by Finance Act 2016 (c. 24), s. 169(6)

Commencement

I1: Sch. 55 para. 17A in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
I2: Sch. 55 para. 17A in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)
I3: Sch. 55 para. 17A 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 17A I1I2I3F1F2