Paragraph 9

Schedule 56 to FA 2009 (penalty for failure to make payments on time) is amended as follows.

In the Table in paragraph 1, after item 1 insert—

“

1A

Income tax or capital gains tax

Amount payable under section 59BA(4) or (5) of TMA 1970

The date falling 30 days after the date specified in section 59BA(4) or (5) of TMA 1970 as the date by which the amount must be paid.

”

In paragraph 3(1)(a), after “items 1,” insert “ 1A, ”.