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Finance Act 2008

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Changes over time for: Paragraph 5

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Changes to legislation:

Finance Act 2008, Paragraph 5 is up to date with all changes known to be in force on or before 28 February 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

5(1)Paragraph 3 (degrees of culpability) is amended as followsU.K.

(2)In sub-paragraph (1)—

(a)for “Inaccuracy in” substitute “ For the purposes of a penalty under paragraph 1, inaccuracy in ”, and

(b)after “is deliberate” (in both places) insert “ on P's part ”.

(3)In sub-paragraph (2), after “deliberate” insert “ on P's part ”.

Commencement Information

I1Sch. 40 para. 5 in force at 1.4.2009 by S.I. 2009/571, art. 2

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