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Finance Act 2009

Changes over time for: Paragraph 16

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Point in time view as at 17/07/2013.

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Finance Act 2009, Paragraph 16 is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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16(1)Paragraph 41 (power to change amount of penalties) is amended as follows.U.K.

(2)In sub-paragraph (1), for “and 40(2)” substitute “ , 40(2) and 40A(5) ”.

(3)In sub-paragraph (2)—

(a)after “(1)” insert “ , in relation to a specified sum, ”, and

(b)in paragraph (b), insert at the end “in relation to that sum”.

(4)In sub-paragraph (3)—

(a)after “to” insert “—

(a)”, and

(b)insert at the end “, or

(b)an inaccuracy in any information or document provided to HMRC before that date.”

(5)Accordingly, in the heading omit “standard and daily default”.

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