SCHEDULES

SCHEDULE 28Follower notice penalties

PART 1Amendment of Chapter 2 of Part 4 of FA 2014

Alteration of assessment of a section 208 or 208A penalty

6

1

Section 213 (alteration of assessment of a section 208 penalty) is amended as follows.

2

In the heading, after “208” insert “ or 208A ”.

3

In subsection (1), after “211(2)” insert “ or 211A(1) ”.