Finance Act 2008 (c. 9)

SCHEDULES

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

4 (1) Paragraph 2 (under-assessment by HMRC) is amended as follows. U.K.

(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.”

Commencement Information

I1 Sch. 40 para. 4 in force at 1.4.2009 by S.I. 2009/571, art. 2