The Finance Act 2009, Schedule 55 (Penalties for failure to make returns) (Appointed Days and Consequential Provision) Order 2014
This Order appoints the days from which Schedule 55 to the Finance Act 2009 (c. 10) (“the Act”) applies to returns delivered in accordance with regulation 67B or regulation 67D of the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) (“the PAYE Regulations”).