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

113 Ìý±Ê±ð²Ô²¹±ô³Ù¾±±ð²õ

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

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

“Apprenticeship levyReturn under regulations under section 105 of FA 2016.â€

(3)     In paragraph 13—

(a)     in sub-paragraph (1ZA), after “CIS returns,†insert “or for two or more penalties relating to apprenticeship levy returns,â€;

(b)     in sub-paragraph (1ZD), after the entry relating to “a CIS return†insert—

““an apprenticeship levy return†means a return under regulations under section 105 of FA 2016;â€.

(4)

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