Paragraph 20 F1

United Kingdom

~~In Schedule 56 to FA 2009 (penalty for failure to make payments on time), in the Table in paragraph 1, after the entry for item 3 insert—~~

~~Income tax~~

~~Amount payable under regulations under section 244L(2)(a) of FA 2004~~

~~The date falling 30 days after the due date determined by or under the regulations~~

Annotations

F1: Sch. 4 para. 20 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. 50; S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3