SCHEDULES

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

8 (1) Paragraph 6 (potential lost revenue: multiple errors) is amended as follows. U.K.

(2) In sub-paragraphs (1) and (2), after “penalty” insert “ under paragraph 1 ”.

(3) In sub-paragraph (5), after “calculating” insert “ for the purposes of a penalty under paragraph 1 ”.

Commencement Information

I1 Sch. 40 para. 8 in force at 1.4.2009 by S.I. 2009/571, art. 2