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Paragraph 5 I1I2I3I4I5I6I7

United Kingdom

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

(1)

Paragraphs 6 to 8 apply in the case of a payment of tax falling within item 2 F1, 4 or 4A in the Table.

(2)

But those paragraphs do not apply in the case of a payment mentioned in paragraph 3(1)(b) F2, (c) or (ca).

Annotations

Textual amendments

F1

Words in Sch. 56 para. 5(1) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(12) (with s. 117)

F2

Words in Sch. 56 para. 5(2) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(13) (with s. 117)

Commencement

I1

Sch. 56 para. 5 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

I2

Sch. 56 para. 5 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

I3

Sch. 56 para. 5 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 12

Sch. 56 para. 5 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. 5 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I5

Sch. 56 para. 5 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I6

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

I7

Sch. 56 para. 5 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)

Notes on Amount of penalty: PAYE and CIS amounts etc.

Textual amendments

F1

Word in Sch. 56 para. 5 cross-heading inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(15) (with s. 117)