Sch 2 para 30
(1) Schedule 56 to FA 2009 (penalty for failure to make payments on time) is amended as follows. (2) In paragraph 1, in the Table, after item 3A insert— (3) In paragraph 3(1)(a), after “3” insert “ , 3B ” . (4) In paragraph 5(3) of Schedule 11 to F(No.3)A 2010 (which amends paragraph 3(1)(a) of Schedule 56 to FA 2009), after “3” insert (in both places) “ 3B ” . (5) Schedule 56 to FA 2009, as amended by this paragraph, is taken to have come into force for the purposes of returns under this Schedule on the day on which this Act is passed.