# Finance (No. 3) Act 2010, Paragraph 4


After paragraph 2 insert—
“Different penalty date for certain PAYE payments
2A (1) PAYE regulations may provide that, in relation to specified payments of tax falling within item 2, the penalty date is a specified date later than that determined in accordance with column 4 of the Table.
(2) In sub-paragraph (1) “specified” means specified in the regulations.”

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Source: https://www.legislation.gov.uk/ukpga/2010/33/schedule/11/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-no-3-act-2010/schedule-11/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.