{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-56/paragraph-1",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-56/paragraph-1.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/56/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(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.\n(2) Paragraphs 3 to 8 8J set out—\n(a) the circumstances in which a penalty is payable, and\n(b) subject to paragraph 9, the amount of the penalty.\n(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.\n(4) In the following provisions of this Schedule, the “penalty date”, in relation to an amount of tax, means the day after the date specified in or for the purposes of column 4 of the Table in relation to that amount..\n(5) Sub-paragraph (4) is subject to paragraph 2A.\nTax to which payment relates\nAmount of tax payable\nDate after which penalty is incurred\nPRINCIPAL AMOUNTS\n1\nIncome tax or capital gains tax\nAmount payable under section 59B(3) or (4) of TMA 1970\nThe 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\n1A\nIncome tax or capital gains tax\nAmount payable under section 59BA(4) or (5) of TMA 1970\nThe 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.\n2\nIncome tax\nAmount payable under PAYE regulations ...\nThe date determined by or under PAYE regulations as the date by which the amount must be paid\n3\nIncome tax\nAmount shown in return under section 254(1) of FA 2004\nThe 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\n3A\nIncome tax\nAmount payable under regulations under section 244L(2)(a) of FA 2004\nThe date falling 30 days after the due date determined by or under the regulations\n3B\nCapital gains tax\nAmount payable under paragraph 6 of Schedule 2 to FA 2019 where not included in a return under section 8 or 8A of TMA 1970\nThe date falling 30 days after 31 January in the tax year following the one in which the disposal was made\n3C\nCapital gains tax\nAmount payable under a CGT exit charge payment plan entered into in accordance with Schedule 3ZAA to TMA 1970\nThe later of—\n(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\n(b)the date on which the amount is payable under the plan.\n4\nDeductions on account of tax under Chapter 3 of Part 3 of FA 2004 (construction industry scheme)\nAmount payable under section 62 of FA 2004 (except an amount falling within item 17, 23 or 24)\nThe date determined by or under regulations under section 71 of FA 2004 as the date by which the amount must be paid\n4A\nApprenticeship levy\nAmount payable under regulations under section 105 of FA 2016\nThe date determined by or under regulations under section 105 of FA 2016\n5\nCorporation tax\nAmount shown in company tax return under paragraph 3 of Schedule 18 to FA 1998\nThe 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)\n6\nCorporation tax\nAmount payable under regulations under section 59E of TMA 1970 (except an amount falling within item 17, 23 or 24)\nThe 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)\n6ZZA\nCorporation tax\nAmount payable under section 357YQ of CTA 2010\nThe end of the period within which, in accordance with section 357YQ(5), the amount must be paid.\n6ZA\nCorporation tax\nAmount payable under an exit charge payment plan entered into in accordance with Schedule 3ZB to TMA 1970\nThe later of—\n(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\n(b)the date on which the amount is payable under the plan.\n6ZAA\nCorporation tax\nAmount payable under a CT payment plan entered into in accordance with Schedule 3ZC to TMA 1970\nThe later of—\n(a)the first day after the period of 12 months beginning immediately after the accounting period to which the CT payment plan relates, and\n(b)the date on which the amount is payable under the plan.\n. . .\n. . .\n. . .\n. . .\n6A\nValue added tax\nAmount payable under section 25(1) of VATA 1994 (except an amount falling within item 6B, 13A, 23 or 24)\nThe date determined—\n(a)by or under regulations under section 25 of VATA 1994, or\n(b)in accordance with an order under section 28 of that Act,\nas the date by which the amount must be paid\n6B\nValue added tax\nAmount 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”)\nThe date on or before which P must pay any balancing payment or other outstanding payment due in respect of amount A\n6C\nInsurance premium tax\nAmount payable under regulations under section 54 of FA 1994 (except an amount falling within item 13B, 23 or 24)\nThe date determined by or under regulations under section 54 of FA 1994 as the date by which the amount must be paid\n7\nInheritance tax\nAmount payable under section 226 of IHTA 1984 (except an amount falling within item 14 or 21)\nThe filing date (determined under section 216 of IHTA 1984) for the account in respect of the liability for that amount\n8\nInheritance tax\nAmount payable under section 227 or 229 of IHTA 1984 (except an amount falling within item 14 or 21)\nFor 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\n9\nStamp duty land tax\nAmount payable under section 86(1) or (2) of FA 2003\nThe 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\n10\nStamp duty reserve tax\nAmount 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)\nThe 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\n10A\nAnnual tax on enveloped dwellings\nAmount payable under section 163(1) or (2) of FA 2013 (except an amount falling within item 23).\nThe 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\n11\nPetroleum revenue tax\nAmount charged in an assessment under paragraph 11(1) of Schedule 2 to OTA 1975\nThe 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\n11ZA\nSoft drinks industry levy\nAmount payable under regulations under section 52 of FA 2017 or paragraphs 6 or 14 of Schedule 8 to that Act\nThe date determined by or under regulations under section 52 of FA 2017\n11A\nAggregates levy\nAmount payable under regulations under section 25 of FA 2001 (except an amount falling within item 16A, 23 or 24)\nThe date determined by or under regulations under section 25 of FA 2001 as the date by which the amount must be paid\n11AA\nPlastic packaging tax\nAmount payable under regulations under section 61 of FA 2021\nThe date determined by or under regulations under section 61 of FA 2021 as the date by which the amount must be paid\n11AB\nPlastic packaging tax\nAmount payable by virtue of secondary liability and assessment notice or joint and several liability notice under Schedule 9 to FA 2021\nThe date determined in accordance with Schedule 9 to FA 2021 as the date by which the amount must be paid\n11B\nClimate change levy\nAmount payable under regulations under paragraph 41 of Schedule 6 to FA 2000 (except an amount falling within item 16B, 23 or 24)\nThe 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\n11C\nLandfill tax\nAmount payable under regulations under section 49 of FA 1996 (except an amount falling within item 16C, 23 or 24)\nThe date determined by or under regulations under section 49 of FA 1996 as the date by which the amount must be paid\n11D\nAir passenger duty\nAmount payable under regulations under section 38 of FA 1994 (except an amount falling within item 17A, 23 or 24)\nThe date determined by or under regulations under section 38 of FA 1994 as the date by which the amount must be paid\n11E\nAlcohol duty\nAmount payable under regulations under section 88 of F(No. 2)A 2023 (except an amount falling within item 17A, 23 or 24)\nThe 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\n11F\nTobacco products duty\nAmount payable under regulations under section 7 of TPDA 1979 (except an amount falling within item 17A, 23 or 24)\nThe date determined by or under regulations under section 7 of TPDA 1979 as the date by which the amount must be paid\n11G\nHydrocarbon oil duties\nAmount payable under regulations under section 21 or 24 of HODA 1979 (except an amount falling within item 17A, 23 or 24)\nThe date determined by or under regulations under section 21 or 24 of HODA 1979 as the date by which the amount must be paid\n11GA\nExcise duties\nAmount payable under regulations under section 60A of the Customs and Excise Management Act 1979 (except an amount falling within item 17A, 23 or 24).\nThe 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\n11H\nGeneral betting duty\nAmount payable under section 5B of BGDA 1981 (except an amount falling within item 17A, 23 or 24)\nThe date determined—\n(a)under section 5B of BGDA 1981, or\n(b)by or under regulations under para-graph 2 of Schedule 1 to that Act,\nas the date by which the amount must be paid\n11I\nPool betting duty\nAmount payable under section 8 of BGDA 1981 (except an amount falling within item 17A, 23 or 24)\nThe date determined—\n(a)under section 8 of BGDA 1981, or\n(b)by or under regulations under that section or directions under para-graph 3 of Schedule 1 to that Act,\nas the date by which the amount must be paid\n11J\nBingo duty\nAmount payable under regulations under paragraph 9 of Schedule 3 to BGDA 1981 (except an amount falling within item 17A, 23 or 24)\nThe 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\n11K\nLottery duty\nAmount payable under section 26 of FA 1993 (except an amount falling within item 17A, 23 or 24)\nThe date determined—\n(a)by section 26 of FA 1993, or\n(b)by or under regulations under that section,\nas the date by which the amount must be paid\n11L\nGaming duty\nAmount payable under section 12 of FA 1997 (except an amount falling within item 17A, 23 or 24)\nThe date determined by or under regulations under—\n(a)section 12 of FA 1997, or\n(b)paragraph 11 of Schedule 1 to that Act,\nas the date by which the amount must be paid\n11M\nRemote gaming duty\nAmount payable under section 26I of BGDA 1981 (except an amount falling within item 17A, 23 or 24)\nThe date determined by or under regulations under section 26I of BGDA 1981 as the date by which the amount must be paid\n11N\nMachine games duty\nAmount payable under paragraph 6 of Schedule 24 to FA 2012 (except an amount falling within item 17A, 23 or 24)\nThe 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\nAMOUNTS PAYABLE IN DEFAULT OF A RETURN BEING MADE\n12\nIncome tax or capital gains tax\nAmount payable under section 59B(5A) of TMA 1970\nThe 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\n13\nCorporation tax\nAmount shown in determination under paragraph 36 or 37 of Schedule 18 to FA 1998\nThe 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)\n13A\nValue added tax\nAmount assessed under section 73(1) of VATA 1994 in the absence of a return\nThe date by which the amount would have been required to be paid if it had been shown in the return\n13B\nInsurance premium tax\nAmount assessed under section 56(1) of FA 1994 in the absence of a return\nThe date by which the amount would have been required to be paid if it had been shown in the return\n14\nInheritance tax\nAmount shown in a determination made by HMRC in the circumstances set out in paragraph 2\nThe filing date (determined under section 216 of IHTA 1984) for the account in respect of the liability for that amount\n15\nStamp duty land tax\nAmount shown in determination under paragraph 25 of Schedule 10 to FA 2003 (including that paragraph as applied by section 81(3) of that Act)\nThe date falling 30 days after the filing date for the return in question\n15A\nAnnual tax on enveloped dwellings\nAmount shown in determination under paragraph 18 of Schedule 33 to FA 2013\nThe date falling 30 days after the filing date for the return in question\n16\nPetroleum revenue tax\nAmount charged in an assessment made where participator fails to deliver return for a chargeable period\nThe date falling 6 months and 30 days after the end of the chargeable period\n16A\nAggregates levy\nAmount assessed under paragraph 2 or 3 of Schedule 5 to FA 2001 in the absence of a return\nThe date by which the amount would have been required to be paid if it had been shown in the return\n16AA\nPlastic packaging tax\nAmount assessed under Schedule 10 to FA 2021\nThe date by which the amount would have been required to be paid if it had been shown in the return\n16B\nClimate change levy\nAmount assessed under paragraph 78 or 79 of Schedule 6 to FA 2000 in the absence of a return\nThe date by which the amount would have been required to be paid if it had been shown in the return\n16C\nLandfill tax\nAmount assessed under section 50(1) of FA 1996 in the absence of a return\nThe date by which the amount would have been required to be paid if it had been shown in the return\n17\nTax falling within any of items 1 2, 3B to 6, 9 , 10 or 10A\nAmount (not falling within any of items 12 13 to 15A) which is shown in an assessment or determination made by HMRC in the circumstances set out in paragraph 2\nThe 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\n17A\nTax falling within any of items 11D to 11M11N\nAmount assessed under section 12(1) of FA 1994 in the absence of a return\nThe date by which the amount would have been required to be paid if it had been shown in the return\nAMOUNTS SHOWN TO BE DUE IN OTHER ASSESSMENTS, DETERMINATIONS, ETC\n18\nIncome tax or capital gains tax\nAmount payable under section 55 or 56(3)(b) of TMA 1970\nThe date falling 30 days after the date determined in accordance with section 55(3), (4), (6) or (9) or section 56(3)(b) of TMA 1970 as the date by which the amount must be paid\n19\nIncome tax or capital gains tax\nAmount payable under section 59B(5) or (6) of TMA 1970\nThe 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\n20\n. . .\n. . .\n. . .\n21\nInheritance tax\nAmount shown in—\n(a)an amendment or correction of a return showing an amount falling within item 7 or 8, or\n(b)a determination made by HMRC in circumstances other than those set out in paragraph 2\nThe later of—\n(a)the filing date (determined under section 216 of IHTA 1984) for the account in respect of the liability for that amount, and\n(b)the date falling 30 days after the date on which the amendment, correction, assessment or determination is made\n22\nPetroleum revenue tax\nAmount charged in an assessment, or an amendment of an assessment, made in circumstances other than those set out in items 11 and 16\nThe date falling 30 days after—\n(a)the date by which the amount must be paid, or\n(b)the date on which the assess-ment or amendment is made,\nwhichever is later\n23\nTax falling within any of items 1 to 6, 9 or 10 items 1 to 6A 2, 3B to 6 , 6C, 9, 10, 11A or 11B to 11M 11N\nAmount (not falling within any 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 1 to 6A 2, 3B to 6 , 6C, 9, 10, 11A or 11B to 11M 11N\nThe date falling 30 days after—\n(a)the date by which the amount must be paid, or\n(b)the date on which the amendment or correction is made,\nwhichever is later\n24\nTax falling within any of items 1 to 6, 9 or 10 items 1 to 6A 2, 3B to 6 , 6C, 9, 10, 11A or 11B to 11M 11N\nAmount (not falling within any 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\nThe date falling 30 days after—\n(a)the date by which the amount must be paid, or\n(b)the date on which the assessment or determin-ation is made,\nwhichever is later",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Sch. 56 para. 1 Table item 3C inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 7 para. 3(2)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Sch. 56 para. 1 Table item 4A inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(10) (with s. 117)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F17",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F18",
      "text": "Sch. 56 para. 1 Table item 10A inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 34 para. 9(2)"
    },
    {
      "type": "F",
      "label": "F19",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F20",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F21",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F22",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F23",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F24",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F25",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F26",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F27",
      "text": "Sch. 56 para. 1 Table item 15A inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 34 para. 9(3)"
    },
    {
      "type": "F",
      "label": "F28",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F29",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F30",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F31",
      "text": "Words in Sch. 56 para. 1 Table item 17 substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 34 para. 9(4)"
    },
    {
      "type": "F",
      "label": "F32",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F33",
      "text": "Word in Sch. 56 para. 1 Table item 17 substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 34 para. 9(4)"
    },
    {
      "type": "F",
      "label": "F34",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F35",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F36",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F37",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F38",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F39",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F40",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F41",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F42",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F43",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F44",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F45",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F46",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F47",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F48",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F49",
      "text": "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)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 56 para. 1 modified (temp.) (17.7.2013) by Finance Act 2013 (c. 29), Sch. 34 para. 10(1)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "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))"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "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"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "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"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 56 para. 1 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 56 para. 1 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3"
    },
    {
      "type": "I",
      "label": "I3",
      "text": "Sch. 56 para. 1 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 12Sch. 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)"
    },
    {
      "type": "I",
      "label": "I4",
      "text": "Sch. 56 para. 1 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)"
    },
    {
      "type": "I",
      "label": "I5",
      "text": "Sch. 56 para. 1 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)"
    },
    {
      "type": "I",
      "label": "I6",
      "text": "Sch. 56 para. 1 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)"
    },
    {
      "type": "I",
      "label": "I7",
      "text": "Sch. 56 para. 1 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "ukpga/2013/29",
      "affecting_title": "Finance Act 2013"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2013/29",
      "affecting_title": "Finance Act 2013"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2014/26",
      "affecting_title": "Finance Act 2014"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2014/26",
      "affecting_title": "Finance Act 2014"
    },
    {
      "type": "words inserted",
      "affecting": "ukpga/2016/24",
      "affecting_title": "Finance Act 2016"
    },
    {
      "type": "word inserted",
      "affecting": "ukpga/2016/24",
      "affecting_title": "Finance Act 2016"
    },
    {
      "type": "words inserted",
      "affecting": "ukpga/2020/14",
      "affecting_title": "Finance Act 2020"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1",
    "retrieved_at": "2026-10-29T09:11:08.872832+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}