Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 40 U.K. Penalties: amendments of Schedule 24 to FA 2007

15 U.K. In paragraph 18(3) (agency), after “penalty” insert “ under paragraph 1 or 2 ”.

Commencement Information

I1 Sch. 40 para. 15 in force at 1.4.2009 by S.I. 2009/571, art. 2