Finance Act 2014, Cross Heading: Overlapping penalties is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
13U.K.A person is not liable to a penalty under—
(a)Schedule 24 to the FA 2007 (penalties for errors),
(b)Part 7 of FA 2004, or
(c)any other provision which is prescribed,
by reason of any failure to include in any return or account a reference number required by section 253.
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