SCHEDULES
SCHEDULE 33Part 4: consequential amendments
Taxes Management Act 1970
1
In section 9B of TMA 1970 (amendment of return by relevant person during enquiry), in subsection (1), after “taxpayer)” insert “
, or in accordance with Chapter 2 of Part 4 of the Finance Act 2014 (amendment of return after follower notice),
”
.
2
In section 103ZA of that Act (disapplication of sections 100 to 103 (penalty provisions) in the case of certain penalties)—
a
omit “or” at the end of paragraph (f), and
b
at the end of paragraph (g) insert
, or
h
Part 4 of the Finance Act 2014 (follower notices and accelerated payments).
Finance Act 2007
3
In paragraph 12 of Schedule 24 to FA 2007 (penalties for errors: interaction with other penalties), after sub-paragraph (2) insert—
2A
In sub-paragraph (2) “any other penalty” does not include a penalty under Part 4 of FA 2014 (penalty where corrective action not taken after follower notice etc).
Finance Act 2008
4
In paragraph 15 of Schedule 41 to FA 2008 (penalties: failure to notify: interaction with other penalties), after sub-paragraph (1) insert—
1A
In sub-paragraph (1) “any other penalty” does not include a penalty under Part 4 of FA 2014 (penalty where corrective action not taken after follower notice etc).
Finance Act 2009
5
In paragraph 17 of Schedule 55 to FA 2009 (penalty for failure to make returns etc: interaction with other penalties), after sub-paragraph (2)(b) insert
, or
c
a penalty under Part 4 of FA 2014 (penalty where corrective action not taken after follower notice etc).