Regulation 7

(1)

Schedule 4 (provisions derived from the Income Tax Acts etc) is amended as follows.

(2)

In paragraph 21G^f1 (penalty: failure to comply with paragraph 21A or 21D)—

(a)

in sub-paragraph 1(b), for “sub-paragraph (2)” substitute “sub-paragraphs (2) and (2A)”; and

(b)

after sub-paragraph (2) insert—

“(2A)
Sub-paragraph (2) does not apply to a penalty imposed under paragraph 6D of Schedule 55 to the Finance Act 2009^f2 (amount of penalty: real time information for PAYE).”.

Annotations

Footnotes

f1: Paragraph 21G was inserted by regulation 3 of S.I. 2014/2397 and amended by regulation 22 of S.I. 2015/478.
f2: 2009 c. 10. Paragraph 6D of Schedule 55 was inserted by paragraph 6 of Schedule 50 to the Finance Act 2013 (c. 29).