# Finance Act 2017, Paragraph 20

Extent: E+W+S+N.I.

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—
3A
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

---
Source: https://www.legislation.gov.uk/ukpga/2017/10/schedule/4/paragraph/20 (the official version)
Page: https://openlegislation.uk/finance-act-2017/schedule-4/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.