Paragraph 118 I1
(1)
Schedule 55 (penalty for failure to make returns etc) is amended as follows.
(2)
In paragraph 1—
(a)
in sub-paragraph (4), in the definition of “filing date”, omit “(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)”, and
(b)
in the table, omit items 7AA and 7AB (returns relating to Schedules 3BA and 3B to the Value Added Tax Act 1994).
(3)
In paragraph 13A, in sub-paragraph (1), for “7A to 7B” substitute “ 7A, 7B ”.
Annotations
Commencement
- I1
Sch. 8 para. 118 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)