Sch 7 para 3
(1) Schedule 56 to FA 2009 (penalty for failure to make payments on time) is amended as follows. (2) In the Table at the end of paragraph 1, after entry 3B insert— The later of— the date falling 30 days after the date specified in section 59B of TMA 1970 as the date by which the amount is due to be paid, and the date on which the amount is payable under the plan. (3) In paragraph 3(1)(a), after “3B” insert “ , 3C ” .