6(1)Paragraph 12 (amount of penalty for other CIS returns after 12 months) is amended as follows.U.K.
(2)In sub-paragraph (2), after “P” insert “ deliberately ”.
Commencement Information
I1Sch. 10 para. 6 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, arts. 2(a), 3(1)
I2Amendments made by Sch. 10 para. 6 in force at 12.2.2019 for specified purposes by 2019 c. 1, s. 67(2)
I3Amendments made by Sch. 10 para. 6 in force at 1.4.2022 for specified purposes by Finance Act 2021 (c. 26), Sch. 15 para. 3(2)