This section has no associated Explanatory Notes
37(1)Schedule 24 to FA 2007 (penalties for errors) has effect as if in the Table in paragraph 1—U.K.
(a)the list of taxes included bank payroll tax, and
(b)the list of documents included a bank payroll tax return.
(2)In relation to bank payroll tax, any reference in that Schedule to a tax period is to the chargeable period within the meaning of this Schedule.