SCHEDULES
SCHEDULE 24Penalties for failure to make returns etc
PART 2Liability to a penalty
Penalty points: effect of moving between groups of returns
I1I213
1
Paragraph 8 applies in relation to the new group of returns with the following modifications.
2
Sub-paragraph (3) applies as if for the words from “month in which” to the end there were substituted “
first month for all or part of which a return in the new group of returns is required to be made
”
.
3
The reference in sub-paragraph (5) to returns in the group includes returns in the old group of returns.