This section has no associated Explanatory Notes
[F19AU.K.In the application of the following provisions, no account shall be taken of a penalty under this Schedule—
(a)section 97A of TMA 1970 (multiple penalties),
(b)paragraph 12(2) of Schedule 24 to FA 2007 (interaction with other penalties), and
(c)paragraph 15(1) of Schedule 41 to FA 2008 (interaction with other penalties).]
Textual Amendments
F1Sch. 56 para. 9A and cross-heading inserted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 13