SCHEDULES
SCHEDULE 50Penalties: late filing, late payment and errors
Amendments to Schedule 56 to FA 2009: penalty for failure to make payments on time
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In paragraph 1 (penalty for failure to pay tax), in sub-paragraph (4), for the words from “the date on which” to the end substitute “
the day after the date specified in or for the purposes of column 4 of the Table in relation to that amount.
”