Point in time view as at 17/07/2014.
Finance Act 2014, Cross Heading: Overlapping penalties is up to date with all changes known to be in force on or before 09 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.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
