Finance Act 2014, Paragraph 13 is up to date with all changes known to be in force on or before 04 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.
13U.K.A person is not liable to a penalty under—
(a)Schedule 24 to the FA 2007 (penalties for errors),
(b)Part 7 of FA 2004, or
(c)any other provision which is prescribed,
by reason of any failure to include in any return or account a reference number required by section 253.
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