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