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The Finance Act 2008 (Penalties for Errors and Failure to Notify etc) (Consequential Amendments) Order 2010
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- UK Statutory Instruments
- 2010 No. 530
- SCHEDULE
- Paragraph 10
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Corporation Tax Act 2009
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10. In section 1303(2) Corporation Tax Act 2009(1) (no deduction allowed for penalties, interest and VAT surcharges), at the end of the table add—
| “Penalty under Schedule 24 to FA 2007 | Various taxes and excise duties |
| Penalty under Schedule 41 to FA 2008 | Various taxes and excise duties” |
(1)
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