- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Finance Act 2008
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Rhagor o Adnoddau
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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
11(1)Paragraph 12 (interaction with other penalties) is amended as follows.
(2)In sub-paragraph (2), for the words after “other penalty” substitute “incurred by P, or any surcharge for late payment of tax imposed on P, if the amount of the penalty or surcharge is determined by reference to the same tax liability.”
(3)After sub-paragraph (3) insert—
“(4)Where penalties are imposed under paragraphs 1 and 1A in respect of the same inaccuracy, the aggregate of the amounts of the penalties must not exceed 100% of the potential lost revenue.”
(4)In the heading before paragraph 12, insert at the end “and late payment surcharges”.
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