Paragraph 4 I1I2I3
(1)
Paragraph 6 (amount of penalty for occasional returns and annual returns) is amended as follows.
(2)
In sub-paragraph (2), after “P” in the first place it occurs insert “ deliberately ”.
(3)
In sub-paragraph (5), for “any other case” substitute “ any case not falling within sub-paragraph (2) ”.
Annotations
Commencement
- I1
Sch. 10 para. 4 in force at 1.4.2011 and 6.4.2011 for specified purposes by S.I. 2011/703, art. 2
- I2
Amendments made by Sch. 10 para. 4 in force at 12.2.2019 for specified purposes by 2019 c. 1, s. 67(2)
- I3
Amendments made by Sch. 10 para. 4 in force at 1.4.2022 for specified purposes by Finance Act 2021 (c. 26), Sch. 15 para. 3(2)