# Finance (No. 3) Act 2010, Paragraph 2 (1) Paragraph 1 (penalty for failure) is amended as follows. (2) In sub-paragraph (2), for “13” substitute “ 13J ”. (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) ”. (3) The Table is amended as follows. (4) After item 7 insert— “ 7A Value added tax Return under regulations under paragraph 2 of Schedule 11 to VATA 1994 7B Insurance premium tax Return under regulations under section 54 of FA 1994 7AA Value added tax Relevant non-UK return (as defined in paragraph 20(3) of Schedule 3BA to VATA 1994) 7AB Value added tax Relevant special scheme return (as defined in paragraph 16(3) of Schedule 3B to VATA 1994) ”. (5) Insert at the end— “ 14 Aggregates levy Return under regulations under section 25 of FA 2001 15 Climate change levy Return under regulations under paragraph 41 of Schedule 6 to FA 2000 16 Landfill tax Return under regulations under section 49 of FA 1996 17 Air passenger duty Return under regulations under section 38 of FA 1994 18 Alcoholic liquor duties Return under regulations under section 13, 49, 56 or 62 of ALDA 1979 19 Tobacco products duty Return under regulations under section 7 of TPDA 1979 20 Hydrocarbon oil duties Return under regulations under section 21 of HODA 1979 21 Excise duties Return under regulations under section 93 of the Customs and Excise Management Act 1979 22 Excise duties Return under regulations under section 100G or 100H of the Customs and Excise Management Act 1979 23 General betting duty Return under regulations under paragraph 2 of Schedule 1 to BGDA 1981 24 Pool betting duty Return under regulations under paragraph 2A of Schedule 1 to BGDA 1981 25 Bingo duty Return under regulations under paragraph 9 of Schedule 3 to BGDA 1981 26 Lottery duty Return under regulations under section 28(2) of FA 1993 27 Gaming duty Return under directions under paragraph 10 of Schedule 1 to FA 1997 28 Remote gaming duty Return under regulations under section 26K of BGDA 1981 ”. --- Source: https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/2 (the official version) Page: https://openlegislation.uk/finance-no-3-act-2010/schedule-10/paragraph-2 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.