Finance Act 2022

Penalties for errorsU.K.

27Schedule 24 to FA 2007 has effect as if in the Table in paragraph 1 after the entry for “Machine games duty” there were inserted—

Public interest business protection taxReturn under paragraph 8 or 9 of Schedule 10 to FA 2022.
Public interest business protection taxReturn, statement or declaration in connection with a claim for a relief.
Public interest business protection taxAccounts in connection with ascertaining liability to tax.