{
  "url": "https://openlegislation.uk/finance-act-2016/schedule-23/paragraph-9",
  "json_url": "https://openlegislation.uk/finance-act-2016/schedule-23/paragraph-9.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "schedule/23/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "(1) Schedule 56 to FA 2009 (penalty for failure to make payments on time) is amended as follows.\n(2) In the Table in paragraph 1, after item 1 insert—\n“\n1A\nIncome tax or capital gains tax\nAmount payable under section 59BA(4) or (5) of TMA 1970\nThe 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.\n”\n(3) In paragraph 3(1)(a), after “items 1,” insert “ 1A, ”.",
  "extent": null,
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 23 para. 9 omitted (6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 49; S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/schedule/23/paragraph/9",
    "retrieved_at": "2026-10-29T09:06:05.350093+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}