# Finance Act 2009, Paragraph 2


The circumstances referred to in items 14, 17, 21 and 24 are where—
(a) P or another person is required to make or deliver a return falling within any item in the Table in Schedule 55,
(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
(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.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-56/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.