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.