113 Penalties
Finance Act 2016 (2016 c 24) | Legislation

113 听笔别苍补濒迟颈别蝉

(1)聽聽聽聽 Schedule 24 to FA 2007 (penalties for errors) is amended in accordance with subsections (2) to (4).

(2)聽聽聽聽 In the Table in paragraph 1, after the entry relating to accounts in connection with a partnership return insert鈥

鈥淎pprenticeship levyReturn under regulations under section 105 of FA 2016.鈥

(3)聽聽聽聽 In paragraph 13鈥

(a)聽聽聽聽 in sub-paragraph (1ZA), after 鈥淐IS returns,鈥 insert 鈥渙r for two or more penalties relating to apprenticeship levy returns,鈥;

(b)聽聽聽聽 in sub-paragraph (1ZD), after the entry relating to 鈥渁 CIS return鈥 insert鈥

鈥溾渁n apprenticeship levy return鈥 means a return under regulations under section 105 of FA 2016;鈥.

(4)

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