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SCHEDULE 57E+W+S+N.I.Amendments relating to penalties

Part 2 E+W+S+N.I.Amendments of Schedule 41 to FA 2008

10Schedule 41 to FA 2008 (penalties for failure to notify and certain other wrongdoing) is amended as follows.

11For paragraph 18(2) (appeals) substitute—

(2)Sub-paragraph (1) does not apply—

(a)so as to require P to pay a penalty before an appeal against the assessment of the penalty is determined, or

(b)in respect of any other matter expressly provided for by this Act.

12(1)Paragraph 22 (companies: officers' liability) is amended as follows.E+W+S+N.I.

(2)In sub-paragraph (3)—

(a)after “a body corporate” insert “ other than a limited liability partnership ”,

(b)in paragraph (a), omit the “or” at the end,

(c)after that paragraph insert—

(aa)a manager, and.

(3)After that sub-paragraph insert—

(3A)In the application of sub-paragraph (1) to a limited liability partnership, “officer” means a member.

(4)Insert at the end—

(6)In this paragraph “company” means any body corporate or unincorporated association, but does not include a partnership, a local authority or a local authority association.