SCHEDULES

SCHEDULE 40 U.K.Penalties: amendments of Schedule 24 to FA 2007

13 U.K.In paragraph 15 (right of appeal)—

(a) for “P may” (in each place) substitute “ A person may ”, and

(b) for “by P” (in each place) substitute “ by the person ”.

Commencement Information

I1 Sch. 40 para. 13 in force at 1.4.2009 by S.I. 2009/571, art. 2