Paragraph 2 F1

United Kingdom

(1)

This Schedule applies to a notice requiring a return to be delivered or made if—

(a)

the notice is given under any provision of the Taxes Acts or of regulations made under the Taxes Acts;

(b)

the provision is specified for the purposes of this Schedule by an order made by the Treasury; and

(c)

the notice is given after the day appointed by the order in relation to notices under the provision so specified.

(2)

This Schedule applies to any other requirement to deliver or make a return if—

(a)

the requirement is imposed by any provision of the Taxes Acts or of regulations made under the Taxes Acts;

(b)

the provision is specified for the purposes of this Schedule by an order made by the Treasury; and

(c)

the requirement is required to be fulfilled within a period beginning after the day appointed by the order in relation to the specified provision.

(3)

The power to make an order under this paragraph shall be exercisable by statutory instrument which shall be subject to annulment in pursuance of a resolution of the House of Commons.

(4)

For the purposes of this Schedule, any reference to a requirement to deliver a return includes, in relation to regulations made under the principal Act F2or under ITEPA 2003 F3or ITTOIA 2005, a reference to a requirement to render a return.

Annotations

Textual amendments

F1: Sch. 3A inserted (1.5.1995) by Finance Act 1995 (c. 4), Sch. 28 para. 2
F2: Words in Sch. 3A para. 2(4) inserted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 143 (with Sch. 7)
F3: Words in Sch. 3A para. 2(4) inserted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 384 (with Sch. 2)

Notes on Schedule 3A

Modifications

C1: Sch. 3A applied (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 9(6)
C2: Sch. 3A applied (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 13(6) (with reg. 1(4)(6))
C3: Sch. 3A applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 20
C4: Sch. 3A applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 24(6)