Paragraph 8A F1

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

Sch. 56 para. 1 item 23 words substituted by Finance Act 2013 Sch. 34 para. 10(2)(a)
Sch. 56 para. 1 item 24 words substituted by Finance Act 2013 Sch. 34 para. 10(2)(a)
Sch. 56 para. 1 Table words substituted by Finance Act 2014 Sch. 28 para. 30(2)
Sch. 56 para. 1 Table words substituted by Finance Act 2014 Sch. 28 para. 30(3)
Sch. 56 para. 1 words inserted by Finance Act 2016 Sch. 23 para. 9(2)
Sch. 56 para. 3(1)(a) word inserted by Finance Act 2016 Sch. 23 para. 9(3)
Sch. 56 para. 1 words inserted by Finance Act 2020 Sch. 12 para. 9

(1)

Paragraphs 8B to 8E apply in the case of a payment of tax falling within any of items ~~F26A,~~ 6C ~~F3and 11A to~~, 11A and 11B to ~~F411M~~ 11N in the Table which relates to a period of less than 6 months but more than 2 months.

(~~F52~~)

~~But those paragraphs do not apply in the case of a payment mentioned in paragraph 3(1)(d).~~

(~~F63~~)

~~Paragraph 8K sets out how payments on account of~~ ~~VAT~~ ~~(item 6A) are to be treated for the purposes of paragraphs~~ 8B to 8E.

Annotations

Textual amendments

F1: Sch. 56 paras. 8A-8J and cross-headings 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2010 (c. 33), s. 27(2), Sch. 11 para. 7 (as amended by 2014 c. 26, Sch. 22 para. 22(6), which amending provision was repealed by 2018 c. 22, s. 57(3), Sch. 8 para. 132(l) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I.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); 2021 c. 26, Sch. 15 para. 5(2)
F2: Word in Sch. 56 para. 8A(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(5)(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3
F3: Words in Sch. 56 para. 8A(1) substituted (in relation to amounts of plastic packaging tax payable in respect of accounting periods commencing on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), s. 338(1)(b)(2)
F4: Word in Sch. 56 para. 8A(1) 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(d), 66(2)
F5: Sch. 56 para. 8A(2) 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(5)(b); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3
F6: Sch. 56 para. 8A(3) 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(5)(b); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3

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)