9U.K.The amount for which an individual is jointly and severally liable under paragraph 2 or 3 in respect of a company's tax liability is reduced by the amount of any penalty that the individual has paid in relation to that liability under any of the following provisions—
(a)section 61 of VATA 1994 (VAT evasion: liability of directors etc);
(b)section 28 of FA 2003 (liability of directors etc where body corporate liable to penalty for evasion of customs duty etc);
(c)paragraph 19 of Schedule 24 to FA 2007 (liability of company officer where company liable to penalty under that Schedule);
(d)paragraph 22 of Schedule 41 to FA 2008 (liability of company officer where company liable to penalty under that Schedule).