Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 57 U.K. Amendments relating to penalties

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

5 U.K. In paragraph 13 (assessment), insert at the end—

“(7) In this Part of this Schedule references to an assessment to tax, in relation to inheritance tax and stamp duty reserve tax, are to a determination.”