# Finance Act 2013, Paragraph 3


In paragraph 1 (returns etc in respect of which penalties are to be paid under that Schedule)—
(a) in the definition of “penalty date” in sub-paragraph (4), after “document” insert “ falling within any of items 1 to 3 and 5 to 13 in the Table ”;
(b) after sub-paragraph (4) insert—
“(4A) The Treasury may by order make such amendments to item 4 in the Table as they think fit in consequence of any amendment, revocation or re-enactment of the regulations mentioned in that item.”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-50/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.