{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-56/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-56/paragraph-2.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/56/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "The circumstances referred to in items 14, 17, 21 and 24 are where—\n(a) P or another person is required to make or deliver a return falling within any item in the Table in Schedule 55,\n(b) that person fails to make or deliver the return on or before the date by which it is required to be made or delivered, and\n(c) if the return had been made or delivered as required, the return would have shown that an amount falling within any of items 1 2 and 3B to 10 11M 11N was due and payable.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 56 para. 2(c) 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(3); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in Sch. 56 para. 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. 3; 2021 c. 26, Sch. 15 para. 5(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in Sch. 56 para. 2 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(c), 66(2)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 56 para. 2(c) modified (temp.) (17.7.2013) by Finance Act 2013 (c. 29), Sch. 34 para. 11"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 56 para. 2 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 56 para. 2 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3"
    },
    {
      "type": "I",
      "label": "I3",
      "text": "Sch. 56 para. 2 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 12Sch. 56 para. 2 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)"
    },
    {
      "type": "I",
      "label": "I4",
      "text": "Sch. 56 para. 2 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)"
    },
    {
      "type": "I",
      "label": "I5",
      "text": "Sch. 56 para. 2 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)"
    },
    {
      "type": "I",
      "label": "I6",
      "text": "Sch. 56 para. 2 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/2",
    "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."
}