Paragraph 48 I1

in paragraph (a), after “tax return” insert “, other than where liability to the penalty arises under section 120B”;

after paragraph (a) insert—

“(aa)

in the case of liability to a penalty under section 120B (financial penalty where penalty points have been awarded), the filing date of the return in relation to which the penalty point that caused the visitor accommodation provider to reach the penalty threshold was awarded,”.