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Finance Act 2010
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There are currently no known outstanding effects for the Finance Act 2010, Cross Heading: Penalties.
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PenaltiesU.K.
37(1)Schedule 24 to FA 2007 (penalties for errors) has effect as if in the Table in paragraph 1—U.K.
(a)the list of taxes included bank payroll tax, and
(b)the list of documents included a bank payroll tax return.
(2)In relation to bank payroll tax, any reference in that Schedule to a tax period is to the chargeable period within the meaning of this Schedule.
38(1)Schedule 55 to FA 2009 (penalties for failure to make returns etc) has effect as if—U.K.
(a)a bank payroll tax return were specified in the Table in paragraph 1 (and bank payroll tax were specified in relation to it), and
(b)the reference in paragraph 2 to a return falling within certain items in the Table included a reference to a bank payroll tax return.
(2)Schedule 55 to FA 2009 has effect for the purposes of bank payroll tax in accordance with this paragraph whether or not it has come into force for other purposes.
39(1)Schedule 56 to FA 2009 (penalties for failure to make payments on time etc) has effect for the purposes of bank payroll tax as follows.U.K.
(2)The part of the Table in paragraph 1 headed “Principal amounts” has effect as if bank payroll tax were specified in column 2 and, in relation to that tax—
(a)an amount shown (or treated as shown) in a bank payroll tax return were specified in column 3, and
(b)31 August 2010 were specified in column 4.
(3)The part of that Table headed “Amounts payable in default of a return being made” has effect as if bank payroll tax were specified in column 2 and, in relation to that tax—
(a)an amount shown in a determination under paragraph 24 of this Schedule were specified in column 3, and
(b)31 August 2010 were specified in column 4.
(4)The part of that Table headed “Amount shown to be due in other assessments, determinations, etc” has effect as if—
(a)bank payroll tax were a tax falling within any of items 1 to 6, 9 or 10, and
(b)an amount shown (or treated as shown) in a bank payroll tax return were an amount falling within any of those items.
(5)Paragraph 2 (assessments and determinations in default of return) has effect as if the reference in paragraph (a) to a return falling within any item in the Table in Schedule 55 included a reference to a bank payroll tax return.
(6)Paragraph 3 (amount of penalty) has effect as if sub-paragraph (1)(a) included a reference to a payment of bank payroll tax.
(7)Schedule 56 to FA 2009 has effect for the purposes of bank payroll tax in accordance with this paragraph whether or not it has come into force for other purposes.
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