{
  "url": "https://openlegislation.uk/finance-no-3-act-2010/schedule-10/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-no-3-act-2010/schedule-10/paragraph-2.json",
  "legislation": "ukpga/2010/33",
  "legislation_title": "Finance (No. 3) Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-no-3-act-2010",
  "path": "schedule/10/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "(1) Paragraph 1 (penalty for failure) is amended as follows.\n(2) In sub-paragraph (2), for “13” substitute “ 13J ”.\n(2A) In sub-paragraph (4), in the definition of “filing date”, at the end insert “ (or, in the case of a return mentioned in item 7AA or 7AB of the Table, to the tax authorities to whom the return is required to be delivered) ”.\n(3) The Table is amended as follows.\n(4) After item 7 insert—\n“\n7A\nValue added tax\nReturn under regulations under paragraph 2 of Schedule 11 to VATA 1994\n7B\nInsurance premium tax\nReturn under regulations under section 54 of FA 1994\n7AA\nValue added tax\nRelevant non-UK return (as defined in paragraph 20(3) of Schedule 3BA to VATA 1994)\n7AB\nValue added tax\nRelevant special scheme return (as defined in paragraph 16(3) of Schedule 3B to VATA 1994)\n”.\n(5) Insert at the end—\n“\n14\nAggregates levy\nReturn under regulations under section 25 of FA 2001\n15\nClimate change levy\nReturn under regulations under paragraph 41 of Schedule 6 to FA 2000\n16\nLandfill tax\nReturn under regulations under section 49 of FA 1996\n17\nAir passenger duty\nReturn under regulations under section 38 of FA 1994\n18\nAlcoholic liquor duties\nReturn under regulations under section 13, 49, 56 or 62 of ALDA 1979\n19\nTobacco products duty\nReturn under regulations under section 7 of TPDA 1979\n20\nHydrocarbon oil duties\nReturn under regulations under section 21 of HODA 1979\n21\nExcise duties\nReturn under regulations under section 93 of the Customs and Excise Management Act 1979\n22\nExcise duties\nReturn under regulations under section 100G or 100H of the Customs and Excise Management Act 1979\n23\nGeneral betting duty\nReturn under regulations under paragraph 2 of Schedule 1 to BGDA 1981\n24\nPool betting duty\nReturn under regulations under paragraph 2A of Schedule 1 to BGDA 1981\n25\nBingo duty\nReturn under regulations under paragraph 9 of Schedule 3 to BGDA 1981\n26\nLottery duty\nReturn under regulations under section 28(2) of FA 1993\n27\nGaming duty\nReturn under directions under paragraph 10 of Schedule 1 to FA 1997\n28\nRemote gaming duty\nReturn under regulations under section 26K of BGDA 1981\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 10 para. 2(2A) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 22 para. 21(2)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 10 para. 2(4) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 22 para. 21(2)(b)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Amendments made by Sch. 10 para. 2 in force at 12.2.2019 for specified purposes by 2019 c. 1, s. 67(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Amendments made by Sch. 10 para. 2 in force at 1.4.2022 for specified purposes by Finance Act 2021 (c. 26), Sch. 15 para. 3(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/2",
    "retrieved_at": "2026-10-29T09:09:50.286654+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."
}