The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023
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Change 1
42 Application and modification of FA 2009
(1) Sections 101 (late payment interest on sums due to HMRC) and 103 (rates of interest) of FA 2009 apply in relation to an amount of income tax which is assessed and recoverable by virtue of an assessment made under regulation 34 or 39 as if it were an assessment under section 29 of TMA 1970 (assessment where loss of tax discovered). (2) Sections 102 (repayment interest on sums to be paid by HMRC) and 103 of FA 2009 apply in relation to an overpayment falling within regulation 37(1) as if it were an amount of overpaid tax falling within Schedule 1AB to TMA 1970 (recovery of overpaid tax etc). (3) Schedule 55 to FA 2009 (penalty for failure to make returns) applies in relation to a failure to provide specified information on or before the due date for information as if it were a failure to make or deliver a return under section 8(1)(a) of TMA 1970 (personal return) on or before the filing date.
42 Application and modification of FA 2009
(1) Sections 101 (late payment interest on sums due to HMRC) and 103 (rates of interest) of FA 2009 apply in relation to an amount of income tax which is assessed and recoverable by virtue of an assessment made under regulation 34 or 39 as if it were an assessment under section 29 of TMA 1970 (assessment where loss of tax discovered). (2) Sections 102 (repayment interest on sums to be paid by HMRC) and 103 of FA 2009 apply in relation to an overpayment falling within regulation 37(1) as if it were an amount of overpaid tax falling within Schedule 1AB to TMA 1970 (recovery of overpaid tax etc). (3) Schedule 55 to FA 2009 (penalty for failure to make returns) applies in relation to a failure to provide specified information on or before the due date for information as if it were a failure to make or deliver a return under section 8(1)(a) of TMA 1970 (personal return) on or before the filing date.
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