12(1)Schedule 24 to FA 2007 (penalties for errors) is amended as follows.U.K.
(2)In the Table in paragraph 1, after the first entry relating to petroleum revenue tax insert—
| “Petroleum revenue tax | Statement or declaration in connection with a claim under paragraph 13A of Schedule 2 to the Oil Taxation Act 1975.” |
(3)In paragraph 1(5), after “Oil Taxation Act 1975” insert “ or a statement or declaration under paragraph 13A of that Schedule ”.