There are currently no known outstanding effects for the Finance (No. 3) Act 2010, Paragraph 15.
15(1)Section 118G (offences under Part 9) is amended as follows.U.K.
(2)The existing provisions become subsection (1).
(3)After that subsection insert—
“(2)Part 7 of Schedule 36 to the Finance Act 2008 (penalties) applies to a person who fails to comply with a notice under section 118BA as it applies to a person who fails to comply with an information notice.
(3)Part 8 of that Schedule (offences) applies in relation to documents that are or are likely to be the subject of a notice under section 118BA as it applies in relation to documents that are or are likely to be the subject of an information notice (with the reference to approval of the tribunal in accordance with paragraph 3 or 5 of that Schedule being read as a reference to approval of the tribunal in accordance with section 118BA of this Act).”
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