SCHEDULES
SCHEDULE 28Follower notice penalties
PART 1Amendment of Chapter 2 of Part 4 of FA 2014
Aggregate penalties
5
1
Section 212 (aggregate penalties) is amended as follows.
2
In subsection (2), after “(1)(b) and (c)” insert “
and any penalty under section 208A that is additional to the penalty mentioned in subsection (1)(b)
”
.
3
In subsection (3), after “208” insert “
or 208A
”
.