xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
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.