SCHEDULES

SCHEDULE 57Amendments relating to penalties

Part 2Amendments of Schedule 41 to FA 2008

12

1

Paragraph 22 (companies: officers' liability) is amended as follows.

2

In sub-paragraph (3)—

a

after “a body corporate” insert “ other than a limited liability partnership ”,

b

in paragraph (a), omit the “or” at the end,

c

after that paragraph insert—

aa

a manager, and

3

After that sub-paragraph insert—

3A

In the application of sub-paragraph (1) to a limited liability partnership, “officer” means a member.

4

Insert at the end—

6

In this paragraph “company” means any body corporate or unincorporated association, but does not include a partnership, a local authority or a local authority association.