SCHEDULE 55 Penalty for Failure to Make Returns etc
Finance Act 2009 (2009 c 10) | Legislation

SCHEDULE 55 Penalty for Failure to Make Returns etc

Section 106

Penalty for failure to make returns etc'

1

(1)     A penalty is payable by a person (“Pâ€) where P fails to make or deliver a return, or to deliver any other document, specified in the Table below on or before the filing date.

(2)     Paragraphs 2 to 13 [13J] set out—

(a)     the circumstances in which a penalty is payable, and

(b)     subject to paragraphs 14 to 17, the amount of the penalty.

(3)     If P's failure falls within more than one paragraph of this Schedule, P is liable to a penalty under each of those paragraphs (but this is subject to paragraph 17(3)).

(4)     In this Schedule—

“filing dateâ€, in relation to a return or other document, means the date by which it is required to be made or delivered to HMRC [. . .];

“penalty dateâ€, in relation to a return or other document [falling within any of items 1 to 3 [2A] and 5 to [13B] in the Table], means the date on which a penalty is first payable for failing to make or deliver it (that is to say, the day after the filing date).

[(4A)

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