Finance Act 2008 (c. 9)

SCHEDULES

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

17 U.K. In paragraph 21 (double jeopardy)—

(a) for “P is” substitute “ A person is ”,

(b) after “1” insert “ , 1A ”, and

(c) for “P has” substitute “ the person has ”.

Commencement Information

I1 Sch. 40 para. 17 in force at 1.4.2009 by S.I. 2009/571, art. 2