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Paragraph 10 I1I2I3

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

This paragraph applies to determine the penalty points the person has for the new group of returns, on becoming required to make returns for the new group of returns.

(2)

If the person has no penalty points for the old group of returns, the person has no penalty points for the new group of returns.

(3)

If the person has penalty points for the old group of returns, the number of penalty points the person has for the new group of returns is determined by taking the number of penalty points the person has for the old group of returns and adjusting it in accordance with the table below.

(4)

If the adjustment gives a number of less than zero, treat the adjusted number of penalty points as zero.

Column in which old group of returns fallsColumn in which new group of returns fallsAdjustment
Column AColumn BAdd 2 penalty points
Column CAdd 3 penalty points
Column BColumn ADeduct 2 penalty points
Column CAdd 1 penalty point
Column CColumn ADeduct 3 penalty points
Column BDeduct 1 penalty point

Annotations

Commencement

I1

Sch. 24 para. 10 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(1)

I2

Sch. 24 para. 10 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2(1)

I3

Sch. 24 para. 10 in force at 1.4.2026 for specified purposes by S.I. 2026/370, reg. 3(1)