The Finance Act 2009, Schedule 55 (Penalties for failure to make returns) (Appointed Days and Consequential Provision) Order 2014
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Change 1
3 Consequential provision
Regulation 67EA(5) (failure to make a return under regulation 67B or 67D) of the Income Tax (Pay As You Earn) Regulations 2003 is amended by inserting at the end of the text “, but this paragraph does not apply to a return in respect of the tax year 2014-15 or a subsequent tax year”.
3 Consequential provision
Regulation 67EA(5) (failure to make a return under regulation 67B or 67D) of the Income Tax (Pay As You Earn) Regulations 2003 is amended by inserting at the end of the text “, but this paragraph does not apply to a return in respect of the tax year 2014-15 or a subsequent tax year”.
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