SCHEDULES

SCHEDULE 57 U.K.Amendments relating to penalties

Part 1 U.K.Amendments of Schedule 24 to FA 2007

2 U.K.In paragraph 2 (under-assessment by HMRC), insert at the end—

“(4) In this paragraph (and in Part 2 of this Schedule so far as relating to this paragraph)—

(a) “assessment” includes determination, and

(b) accordingly, references to an under-assessment include an under-determination.”