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.”