# Finance Act 2014, Paragraph 7


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
”.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/21/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-21/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.