Paragraph 7 I1
In Schedule 55 to FA 2009 (penalty for failure to make returns etc), in the Table in paragraph 1, after item 20 insert—
“
20A Excise duties Return under regulations under section 60A of the Customs and Excise Management Act 1979 ”.
Annotations
Commencement
- I1
Sch. 21 para. 7 in force at 1.4.2015 by S.I. 2015/812, art. 2