OpenLegislation

Paragraph 1 I1I2I3I4I5I6C1C2I7C3C4

United Kingdom

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

(1)

A penalty is payable by a person (“P”) where P fails to pay an amount of tax specified in column 3 of the Table below on or before the date specified in column 4.

(2)

Paragraphs 3 to F18 8J set out—

(a)

the circumstances in which a penalty is payable, and

(b)

subject to paragraph 9, the amount of the penalty.

(3)

If P's failure falls within more than one provision of this Schedule, P is liable to a penalty under each of those provisions.

(4)

In the following provisions of this Schedule, the “penalty date”, in relation to an amount of tax, means F2the day after the date specified in or for the purposes of column 4 of the Table in relation to that amount..

F3(5)

Sub-paragraph (4) is subject to paragraph 2A.

Tax to which payment relatesAmount of tax payableDate after which penalty is incurred
PRINCIPAL AMOUNTS
F41Income tax or capital gains taxAmount payable under section 59B(3) or (4) of TMA 1970The date falling 30 days after the date specified in section 59B(3) or (4) of TMA 1970 as the date by which the amount must be paid
F51A Income tax or capital gains taxAmount payable under section 59BA(4) or (5) of TMA 1970The date falling 30 days after the date specified in section 59BA(4) or (5) of TMA 1970 as the date by which the amount must be paid.
2Income taxAmount payable under PAYE regulations F6...The date determined by or under PAYE regulations as the date by which the amount must be paid
3Income taxAmount shown in return under section 254(1) of FA 2004The date falling 30 days after the date specified in section 254(5) of FA 2004 as the date by which the amount must be paid
F73A Income taxAmount payable under regulations under section 244L(2)(a) of FA 2004The date falling 30 days after the due date determined by or under the regulations
F83B Capital gains taxAmount payable under paragraph 6 of Schedule 2 to FA 2019 where not included in a return under section 8 or 8A of TMA 1970The date falling 30 days after 31 January in the tax year following the one in which the disposal was made
F93C Capital gains taxAmount payable under a CGT exit charge payment plan entered into in accordance with Schedule 3ZAA to TMA 1970

The later of—

  1. (a)

    the date falling 30 days after the date specified in section 59B of TMA 1970 as the date by which the amount is due to be paid, and

  2. (b)

    the date on which the amount is payable under the plan.

4Deductions on account of tax under Chapter 3 of Part 3 of FA 2004 (construction industry scheme)Amount payable under section 62 of FA 2004 (except an amount falling within item 17, 23 or 24)The date determined by or under regulations under F10section 71 of FA 2004 as the date by which the amount must be paid
F114A Apprenticeship levyAmount payable under regulations under section 105 of FA 2016The date determined by or under regulations under section 105 of FA 2016
5Corporation taxAmount shown in company tax return under paragraph 3 of Schedule 18 to FA 1998The filing date for the company tax return for the accounting period for which the tax is due (see paragraph 14 of Schedule 18 to FA 1998)
6Corporation taxAmount payable under regulations under section 59E of TMA 1970 (except an amount falling within item 17, 23 or 24)The filing date for the company tax return for the accounting period for which the tax is due (see paragraph 14 of Schedule 18 to FA 1998)
F126ZZA Corporation taxAmount payable under section 357YQ of CTA 2010The end of the period within which, in accordance with section 357YQ(5), the amount must be paid.
F136ZA Corporation taxAmount payable under an exit charge payment plan entered into in accordance with Schedule 3ZB to TMA 1970

The later of—

  1. (a)

    the first day after the period of 12 months beginning immediately after the migration accounting period (as defined in Part 1 or 2 of Schedule 3ZB to TMA 1970, as the case may be), and

  2. (b)

    the date on which the amount is payable under the plan.

F146ZAA Corporation taxAmount payable under a CT payment plan entered into in accordance with Schedule 3ZC to TMA 1970

The later of—

  1. (a)

    the first day after the period of 12 months beginning immediately after the accounting period to which the CT payment plan relates, and

  2. (b)

    the date on which the amount is payable under the plan.

F15. . .. . .. . .. . .
F16F176A Value added taxAmount payable under section 25(1) of VATA 1994 (except an amount falling within item 6B, 13A, 23 or 24)

The date determined—

  1. (a)

    by or under regulations under section 25 of VATA 1994, or

  2. (b)

    in accordance with an order under section 28 of that Act,

as the date by which the amount must be paid

6BValue added taxAmount payable under section 25(1) of VATA 1994 which is an instalment of an amount due in respect of a period of 9 months or more (“amount A”)The date on or before which P must pay any balancing payment or other outstanding payment due in respect of amount A
6CInsurance premium taxAmount payable under regulations under section 54 of FA 1994 (except an amount falling within item 13B, 23 or 24)The date determined by or under regulations under section 54 of FA 1994 as the date by which the amount must be paid
7Inheritance taxAmount payable under section 226 of IHTA 1984 (except an amount falling within item 14 or 21)The filing date (determined under section 216 of IHTA 1984) for the account in respect of the liability for that amount
8Inheritance taxAmount payable under section 227 or 229 of IHTA 1984 (except an amount falling within item 14 or 21)For the first instalment, the filing date (determined under section 216 of IHTA 1984) for the account in respect of the liability for that amountFor any later instalment, the date falling 30 days after the date determined under section 227 or 229 of IHTA 1984 as the date by which the instalment must be paid
9Stamp duty land taxAmount payable under section 86(1) or (2) of FA 2003The date falling 30 days after the date specified in section 86(1) or (2) of FA 2003 as the date by which the amount must be paid
10Stamp duty reserve taxAmount payable under section 87, 93 or 96 of FA 1986 or Schedule 19 to FA 1999 (except an amount falling within item 17, 23 or 24)The date falling 30 days after the date determined by or under regulations under section 98 of FA 1986 as the date by which the amount must be paid
F1810AAnnual tax on enveloped dwellingsAmount payable under section 163(1) or (2) of FA 2013 (except an amount falling within item 23).The date falling 30 days after the date specified in section 163(1) or (2) of FA 2013 as the date by which the amount must be paid
11Petroleum revenue taxAmount charged in an assessment under paragraph 11(1) of Schedule 2 to OTA 1975The date falling 30 days after the date determined in accordance with paragraph 13 of Schedule 2 to OTA 1975 as the date by which the amount must be paid
F1911ZA Soft drinks industry levyAmount payable under regulations under section 52 of FA 2017 or paragraphs 6 or 14 of Schedule 8 to that ActThe date determined by or under regulations under section 52 of FA 2017
F2011A Aggregates levyAmount payable under regulations under section 25 of FA 2001 (except an amount falling within item 16A, 23 or 24)The date determined by or under regulations under section 25 of FA 2001 as the date by which the amount must be paid
F2111AA Plastic packaging taxAmount payable under regulations under section 61 of FA 2021The date determined by or under regulations under section 61 of FA 2021 as the date by which the amount must be paid
11ABPlastic packaging taxAmount payable by virtue of secondary liability and assessment notice or joint and several liability notice under Schedule 9 to FA 2021The date determined in accordance with Schedule 9 to FA 2021 as the date by which the amount must be paid
11BClimate change levyAmount payable under regulations under paragraph 41 of Schedule 6 to FA 2000 (except an amount falling within item 16B, 23 or 24)The date determined by or under regulations under paragraph 41 of Schedule 6 to FA 2000 as the date by which the amount must be paid
11CLandfill taxAmount payable under regulations under section 49 of FA 1996 (except an amount falling within item 16C, 23 or 24)The date determined by or under regulations under section 49 of FA 1996 as the date by which the amount must be paid
11DAir passenger dutyAmount payable under regulations under section 38 of FA 1994 (except an amount falling within item 17A, 23 or 24)The date determined by or under regulations under section 38 of FA 1994 as the date by which the amount must be paid
F2211EAlcohol dutyAmount payable under regulations under section 88 of F(No. 2)A 2023 (except an amount falling within item 17A, 23 or 24)The date determined by or under regulations under section 88 of F(No. 2)A 2023 as the date by which the amount must be paid
11FTobacco products dutyAmount payable under regulations under section 7 of TPDA 1979 (except an amount falling within item 17A, 23 or 24)The date determined by or under regulations under section 7 of TPDA 1979 as the date by which the amount must be paid
11GHydrocarbon oil dutiesAmount payable under regulations under section 21 or 24 of HODA 1979 (except an amount falling within item 17A, 23 or 24)The date determined by or under regulations under section 21 or 24 of HODA 1979 as the date by which the amount must be paid
F2311GA Excise dutiesAmount payable under regulations under section 60A of the Customs and Excise Management Act 1979 (except an amount falling within item 17A, 23 or 24).The date determined by or under regulations under section 60A of the Customs and Excise Management Act 1979 as the date by which the amount must be paid
11HGeneral betting dutyAmount payable under section 5B of BGDA 1981 (except an amount falling within item 17A, 23 or 24)

The date determined—

  1. (a)

    under section 5B of BGDA 1981, or

  2. (b)

    by or under regulations under para-graph 2 of Schedule 1 to that Act,

as the date by which the amount must be paid

11IPool betting dutyAmount payable under section 8 of BGDA 1981 (except an amount falling within item 17A, 23 or 24)

The date determined—

  1. (a)

    under section 8 of BGDA 1981, or

  2. (b)

    by or under regulations under that section or directions under para-graph 3 of Schedule 1 to that Act,

as the date by which the amount must be paid

11JBingo dutyAmount payable under regulations under paragraph 9 of Schedule 3 to BGDA 1981 (except an amount falling within item 17A, 23 or 24)The date determined by or under regulations under paragraph 9 of Schedule 3 to BGDA 1981 as the date by which the amount must be paid
11KLottery dutyAmount payable under section 26 of FA 1993 (except an amount falling within item 17A, 23 or 24)

The date determined—

  1. (a)

    by section 26 of FA 1993, or

  2. (b)

    by or under regulations under that section,

as the date by which the amount must be paid

11LGaming dutyAmount payable under section 12 of FA 1997 (except an amount falling within item 17A, 23 or 24)

The date determined by or under regulations under—

  1. (a)

    section 12 of FA 1997, or

  2. (b)

    paragraph 11 of Schedule 1 to that Act,

as the date by which the amount must be paid

11MRemote gaming dutyAmount payable under section 26I of BGDA 1981 (except an amount falling within item 17A, 23 or 24)The date determined by or under regulations under section 26I of BGDA 1981 as the date by which the amount must be paid
F2411N Machine games dutyAmount payable under paragraph 6 of Schedule 24 to FA 2012 (except an amount falling within item 17A, 23 or 24)The date determined by or under regulations under paragraph 19 of Schedule 24 to FA 2012 as the date by which the amount must be paid
AMOUNTS PAYABLE IN DEFAULT OF A RETURN BEING MADE
12Income tax or capital gains taxAmount payable under section 59B(5A) of TMA 1970The date falling 30 days after the date specified in section 59B(5A) of TMA 1970 as the date by which the amount must be paid
13Corporation taxAmount shown in determination under paragraph 36 or 37 of Schedule 18 to FA 1998The filing date for the company tax return for the accounting period for which the tax is due (see paragraph 14 of Schedule 18 to FA 1998)
F25F2613A Value added taxAmount assessed under section 73(1) of VATA 1994 in the absence of a returnThe date by which the amount would have been required to be paid if it had been shown in the return
13BInsurance premium taxAmount assessed under section 56(1) of FA 1994 in the absence of a returnThe date by which the amount would have been required to be paid if it had been shown in the return
14Inheritance taxAmount shown in a determination made by HMRC in the circumstances set out in paragraph 2The filing date (determined under section 216 of IHTA 1984) for the account in respect of the liability for that amount
15Stamp duty land taxAmount shown in determination under paragraph 25 of Schedule 10 to FA 2003 (including that paragraph as applied by section 81(3) of that Act)The date falling 30 days after the filing date for the return in question
F2715AAnnual tax on enveloped dwellingsAmount shown in determination under paragraph 18 of Schedule 33 to FA 2013The date falling 30 days after the filing date for the return in question
16Petroleum revenue taxAmount charged in an assessment made where participator fails to deliver return for a chargeable periodThe date falling 6 months and 30 days after the end of the chargeable period
F2816A Aggregates levyAmount assessed under paragraph 2 or 3 of Schedule 5 to FA 2001 in the absence of a returnThe date by which the amount would have been required to be paid if it had been shown in the return
F2916AA Plastic packaging tax Amount assessed under Schedule 10 to FA 2021The date by which the amount would have been required to be paid if it had been shown in the return
16BClimate change levyAmount assessed under paragraph 78 or 79 of Schedule 6 to FA 2000 in the absence of a returnThe date by which the amount would have been required to be paid if it had been shown in the return
16CLandfill taxAmount assessed under section 50(1) of FA 1996 in the absence of a returnThe date by which the amount would have been required to be paid if it had been shown in the return
17Tax falling within any of items F301 2, 3B to 6, 9 F31, 10 or 10AAmount (not falling within any of items F3212 13 to F3315A) which is shown in an assessment or determination made by HMRC in the circumstances set out in paragraph 2The date falling 30 days after the date by which the amount would have been required to be paid if it had been shown in the return in question
F3417A Tax falling within any of items 11D to F3511M11N Amount assessed under section 12(1) of FA 1994 in the absence of a returnThe date by which the amount would have been required to be paid if it had been shown in the return
AMOUNTS SHOWN TO BE DUE IN OTHER ASSESSMENTS, DETERMINATIONS, ETC
18Income tax or capital gains taxAmount payable under section 55 F36or 56(3)(b) of TMA 1970The date falling 30 days after the date determined in accordance with section 55(3), (4), (6) or (9) F37or section 56(3)(b) of TMA 1970 as the date by which the amount must be paid
19Income tax or capital gains taxAmount payable under section 59B(5) or (6) of TMA 1970The date falling 30 days after the date specified in section 59B(5) or (6) of TMA 1970 as the date by which the amount must be paid
20F38. . .. . .. . .
21Inheritance tax

Amount shown in—

  1. (a)

    an amendment or correction of a return showing an amount falling within item 7 or 8, or

  2. (b)

    a determination made by HMRC in circumstances other than those set out in paragraph 2

The later of—

  1. (a)

    the filing date (determined under section 216 of IHTA 1984) for the account in respect of the liability for that amount, and

  2. (b)

    the date falling 30 days after the date on which the amendment, correction, assessment or determination is made

22Petroleum revenue taxAmount charged in an assessment, or an amendment of an assessment, made in circumstances other than those set out in items 11 and 16

The date falling 30 days after—

  1. (a)

    the date by which the amount must be paid, or

  2. (b)

    the date on which the assess-ment or amendment is made,

whichever is later

23Tax falling within any of F39items 1 to 6, 9 or 10 items F401 to 6A 2, 3B to 6 , 6C, 9, 10, 11A or 11B to F4111M 11NAmount (F42not falling within F43any of items 18 to 20 item 18 or 19) shown in an amendment or correction of a return showing an amount falling within any of items 1 to 6, 9 or 10 items F441 to 6A 2, 3B to 6 , 6C, 9, 10, 11A or 11B to 11M 11N

The date falling 30 days after—

  1. (a)

    the date by which the amount must be paid, or

  2. (b)

    the date on which the amendment or correction is made,

whichever is later

24Tax falling within any of F45items 1 to 6, 9 or 10 items F461 to 6A 2, 3B to 6 , 6C, 9, 10, 11A or 11B to F4711M 11N Amount (F48not falling within F49any of items 18 to 20 item 18 or 19) shown in an assessment or determination made by HMRC in circumstances other than those set out in paragraph 2

The date falling 30 days after—

  1. (a)

    the date by which the amount must be paid, or

  2. (b)

    the date on which the assessment or determin-ation is made,

whichever is later

Annotations

Textual amendments

F1

Word in Sch. 56 para. 1(2) substituted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(2); 2021 c. 26, Sch. 15 para. 5(2)

F2

Words in Sch. 56 para. 1(4) substituted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 11

F3

Sch. 56 para. 1(5) inserted (25.1.2011) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(3); S.I. 2011/132, art. 2(a)

F4

Words in Sch. 56 para. 1 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. 40(2)(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3

F5

Sch. 56 para. 1 Table item 1A inserted (with effect in accordance with s. 167(2) of the amending Act) by Finance Act 2016 (c. 24), Sch. 23 para. 9(2)

F6

Words in Sch. 56 para. 1 Table item 3 omitted (25.1.2011) by virtue of Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(5); S.I. 2011/132, art. 2(a)

F7

Sch. 56 para. 1 Table item 3A inserted (with effect in accordance with Sch. 4 para. 25 to the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 20

F8

Sch. 56 para. 1 Table item 3B inserted (with effect in accordance with Sch. 2 para. 32(1) to the amending Act) by Finance Act 2019 (c. 1), Sch. 2 para. 30(2)

F9

Sch. 56 para. 1 Table item 3C inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 7 para. 3(2)

F10

Words in Sch. 56 para. 1 Table item 4 substituted (25.1.2011) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(6); S.I. 2011/132, art. 2(a)

F11

Sch. 56 para. 1 Table item 4A inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(10) (with s. 117)

F12

Sch. 56 para. 1 Table item 6ZZA inserted (with effect in accordance with s. 38(9)-(12) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 38(7)

F13

Words in Sch. 56 para. 1 Table item 6ZA inserted (with effect in accordance with Sch. 49 para. 8 to the amending Act) by Finance Act 2013 (c. 29), Sch. 49 para. 7

F14

Words in Sch. 56 para. 1 Table item 6ZAA inserted (retrospective to 11.7.2019 and with effect in accordance with Sch. 7 para. 4(1)(a) to the amending Act) by Finance Act 2020 (c. 14), Sch. 7 para. 3(2)

F15

Words in Sch. 56 para. 1 Table Item 6ZB omitted (for accounting periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 3(5)(a)

F16

Sch. 56 para. 1 Table items 6A-6C inserted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(7) (as amended by 2014 c. 26, Sch. 22 para. 22(2) and as further amended by 2018 c. 22, s. 57(3), Sch. 8 paras. 119, 132(l) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)); 2021 c. 26, Sch. 15 para. 5(2)

F17

Words in Sch. 56 para. 1 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. 40(2)(b); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3

F18

Sch. 56 para. 1 Table item 10A inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 34 para. 9(2)

F19

Words in Sch. 56 para. 1 Table item 11ZA inserted (6.4.2018) by Finance Act 2017 (c. 10), s. 61(1), Sch. 11 para. 5(2); S.I. 2018/464, art. 2(e)

F20

Sch. 56 para. 1 Table items 11A-11M inserted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(8); 2021 c. 26, Sch. 15 para. 5(2)

F21

Sch. 56 para. 1 Table items 11AA, 11AB inserted (10.12.2021 for specified purposes, 1.4.2022 in so far as not already in force 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. 4(a); S.I. 2021/1409, regs. 3, 4

F22

Sch. 56 para. 1 Table Item 11E substituted (1.2.2025) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 33(1); S.I. 2025/96, reg. 2(e) (with reg. 3)

F23

Sch. 56 para. 1 Table item 11GA inserted (1.4.2015) by Finance Act 2014 (c. 26), Sch. 21 paras. 8, 10 (with Sch. 21 para. 11); S.I. 2015/812, art. 2

F24

Sch. 56 para. 1 Table item 11N inserted (in relation to the playing of machine games on or after 1.2.2013) by Finance Act 2012 (c. 14), Sch. 24 paras. 33, 66(2)

F25

Sch. 56 para. 1 Table items 13A, 13B inserted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(9) (as amended by 2014 c. 26, Sch. 22 para. 22(3) and as further amended by 2018 c. 22, s. 57(3), Sch. 8 paras. 119, 132(l) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)); 2021 c. 26, Sch. 15 para. 5(2)

F26

Words in Sch. 56 para. 1 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. 40(2)(c); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3

F27

Sch. 56 para. 1 Table item 15A inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 34 para. 9(3)

F28

Sch. 56 para. 1 Table items 16A-16C inserted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(10); 2021 c. 26, Sch. 15 para. 5(2)

F29

Sch. 56 para. 1 Table items 16AA inserted (10.12.2021 for specified purposes, 1.4.2022 in so far as not already in force 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. 4(b); S.I. 2021/1409, regs. 3, 4

F30

Words in Sch. 56 para. 1 substituted (6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 40(2)(d)(i); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3

F31

Words in Sch. 56 para. 1 Table item 17 substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 34 para. 9(4)

F32

Word in Sch. 56 para. 1 substituted (6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 40(2)(d)(ii); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3

F33

Word in Sch. 56 para. 1 Table item 17 substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 34 para. 9(4)

F34

Sch. 56 para. 1 Table item 17A inserted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(11); 2021 c. 26, Sch. 15 para. 5(2)

F35

Word in Sch. 56 para. 1 Table item 17A substituted (in relation to the playing of machine games on or after 1.2.2013) by Finance Act 2012 (c. 14), Sch. 24 paras. 34(a), 66(2)

F36

Words in Sch. 56 para. 1 Table Item 18 inserted (with effect in accordance with s. 264(3) of the amending Act) by Finance Act 2026 (c. 11), s. 264(1)(a)(3)

F37

Words in Sch. 56 para. 1 Table Item 18 inserted (with effect in accordance with s. 264(3) of the amending Act) by Finance Act 2026 (c. 11), s. 264(1)(b)(3)

F38

Sch. 56 para. 1 Table item 20 omitted (25.1.2011) by virtue of Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(12); S.I. 2011/132, art. 2(a)

F39

Words in Sch. 56 para. 1 Table item 23 substituted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(13)(a) (as amended by 2021 c. 26, Sch. 15 para. 5(1)(a) and 2014 c. 26, Sch. 22 para. 22(4) and as further amended by 2018 c. 22, s. 57(3), Sch. 8 para. 132(l) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)); 2021 c. 26, Sch. 15 para. 5(2)

F40

Words in Sch. 56 para. 1 substituted (6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 40(2)(e)(i); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3

F41

Word in Sch. 56 para. 1 Table item 23 substituted (in relation to the playing of machine games on or after 1.2.2013) by Finance Act 2012 (c. 14), Sch. 24 paras. 34(a), 66(2)

F42

Words in Sch. 56 para. 1 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. 40(2)(e)(ii)(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3

F43

Words in Sch. 56 para. 1 Table item 23 substituted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(13)(b); 2021 c. 26, Sch. 15 para. 5(2)

F44

Words in Sch. 56 para. 1 substituted (6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 40(2)(e)(ii)(b); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3

F45

Words in Sch. 56 para. 1 Table item 24 substituted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(14)(a) (as amended by 2021 c. 26, Sch. 15 para. 5(1)(b) and 2014 c. 26, Sch. 22 para. 22(5) and as further amended by 2018 c. 22, s. 57(3), Sch. 8 para. 132(l) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)); 2021 c. 26, Sch. 15 para. 5(2)

F46

Words in Sch. 56 para. 1 substituted (6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 40(2)(f)(i); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3

F47

Word in Sch. 56 para. 1 Table item 24 substituted (in relation to the playing of machine games on or after 1.2.2013) by Finance Act 2012 (c. 14), Sch. 24 paras. 34(a), 66(2)

F48

Words in Sch. 56 para. 1 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. 40(2)(f)(ii); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3

F49

Words in Sch. 56 para. 1 Table item 24 substituted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(14)(b); 2021 c. 26, Sch. 15 para. 5(2)

Modifications

C1

Sch. 56 para. 1 modified (temp.) (17.7.2013) by Finance Act 2013 (c. 29), Sch. 34 para. 10(1)

C2

Sch. 56 para. 1 Table modified (temp.) (with effect in accordance with Sch. 10 para. 43 of the amending Act) by Finance Act 2022 (c. 3), Sch. 10 para. 28 (as amended (5.1.2023) by S.I. 2022/1321, regs. 1, 2(2))

C3

Sch. 56 para. 1 modified (cond.) (6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 40(8); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3

C4

Sch. 56 para. 1 modified (cond.) (6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 40(9); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3

Commencement

I1

Sch. 56 para. 1 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

I2

Sch. 56 para. 1 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

I3

Sch. 56 para. 1 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 12

Sch. 56 para. 1 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 3 (as amended by S.I. 2014/3346, art. 2)

I4

Sch. 56 para. 1 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I5

Sch. 56 para. 1 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I6

Sch. 56 para. 1 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

I7

Sch. 56 para. 1 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

Notes on Schedule 56

Modifications

C1

Sch. 56 applied (with modifications) by S.R. 2009/128, reg. 63(3) (as substituted (with effect in accordance with reg. 2 of the amending Rule) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2010 (S.R. 2010/91), regs. 1, 7(1))

C2

Sch. 56 applied (with modifications) by S.I. 2009/470, reg. 68(3) (as substituted (with application in accordance with reg. 1(2) of the amending S.I.) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2010 (S.I. 2010/661), regs. 1(1), 6)

C3

Sch. 56 applied (with modifications) by S.I. 2001/1004, reg. 67B (as inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2010 (S.I. 2010/721), regs. 1(2), 3)

C4

Sch. 56 applied (with modifications) by S.I. 2001/1004, reg. 67A (as inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2010 (S.I. 2010/721), regs. 1(2), 3)

C5

Sch. 56 modified (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 39

C6

Sch. 56 applied by S.R. 2009/128, reg. 31 (as substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137), regs. 1(1), 6 (with reg. 12))

C7

Sch. 56 applied by S.I. 2009/470, reg. 36 (as substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784), regs. 1(1), 7 (with reg. 12(1)))

C8

Sch. 56 applied (E.) (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), 85(3)

C9

Sch. 56 applied (E.) (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), 46

C10

Sch. 56: power to amend conferred (22.7.2020) by Finance Act 2020 (c. 14), Sch. 7 para. 5(1)(c)