SCHEDULES
SCHEDULE 40Penalties: amendments of Schedule 24 to FA 2007
I14
1
Paragraph 2 (under-assessment by HMRC) is amended as follows.
2
In sub-paragraph (1), for “tax” substitute “
a relevant tax
”
.
3
For sub-paragraph (3) substitute—
3
In sub-paragraph (1) “relevant tax” means any tax mentioned in the Table in paragraph 1.