# Finance Act 2009, Paragraph 2A


(1) PAYE regulations may provide that, in relation to specified payments of tax falling within item 2, the penalty date is a specified date later than that determined in accordance with column 4 of the Table.
(2) In sub-paragraph (1) “specified” means specified in the regulations.

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