Consequential provision
8.—(1) Section 107A (relevant trustees)(1) is amended as follows.
(2) In subsection (2)—
(a)in paragraph (a), for “section 103A of this Act” substitute “section 101 of the Finance Act 2009”;
(b)in paragraph (c), after “Schedule 56 to the Finance Act 2009” insert “, or to interest under section 101 of that Act on such a penalty;”; and
(c)in paragraph (d), after “section 86 of this Act” insert “or section 101 of the Finance Act 2009”.
(3) In subsection (3)—
(a)for paragraph (a) substitute—
“(a)in relation to—
(i)a penalty under paragraph 4 of Schedule 55 to the Finance Act 2009 in respect of a return or other document falling within item 1, 2 or 3 of the Table in paragraph 1 of that Schedule, or
(ii)interest under section 101 of that Act on a penalty within sub-paragraph (i),
the beginning of the penalty date as defined in paragraph 1(4) of that Schedule;”;
(b)in paragraph (b), for “section 103A of this Act” substitute “section 101 of the Finance Act 2009”; and
(c)in paragraph (c)—
(i)at the end of sub-paragraph (i), omit “or”; and
(ii)after sub-paragraph (ii) insert—
“or
(iii)interest under section 101 of that Act on a penalty within sub-paragraph (i) or (ii),”.
Section 107A was inserted by section 103(5) of the Finance Act 1995 and amended by section 113 of, and paragraphs 65 and 75 of Schedule 36 to, the Finance Act 2008; article 8 of, and paragraphs 1 and 4 of Schedule 1 to, S.I. 2009/571; article 2 of, and paragraphs 1 and 3 of the Schedule to, S.I. 2010/530 and article 10 of S.I. 2011/702.