10U.K.Schedule 41 to FA 2008 (penalties for failure to notify and certain other wrongdoing) is amended as follows.
11U.K.For paragraph 18(2) (appeals) substitute—
“(2)Sub-paragraph (1) does not apply—
(a)so as to require P to pay a penalty before an appeal against the assessment of the penalty is determined, or
(b)in respect of any other matter expressly provided for by this Act.”
12(1)Paragraph 22 (companies: officers' liability) is amended as follows.U.K.
(2)In sub-paragraph (3)—
(a)after “a body corporate” insert “ other than a limited liability partnership ”,
(b)in paragraph (a), omit the “or” at the end,
(c)after that paragraph insert—
“(aa)a manager, and”.
(3)After that sub-paragraph insert—
“(3A)In the application of sub-paragraph (1) to a limited liability partnership, “officer” means a member.”
(4)Insert at the end—
“(6)In this paragraph “company” means any body corporate or unincorporated association, but does not include a partnership, a local authority or a local authority association.”