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SCHEDULES

Section 233

SCHEDULE 33E+W+S+N.I.Part 4: consequential amendments

Taxes Management Act 1970E+W+S+N.I.

1In section 9B of TMA 1970 (amendment of return by relevant person during enquiry), in subsection (1), after “taxpayer)” insert “ , or in accordance with Chapter 2 of Part 4 of the Finance Act 2014 (amendment of return after follower notice), ”.

2In section 103ZA of that Act (disapplication of sections 100 to 103 (penalty provisions) in the case of certain penalties)—

(a)omit “or” at the end of paragraph (f), and

(b)at the end of paragraph (g) insert , or

(h)Part 4 of the Finance Act 2014 (follower notices and accelerated payments).

Finance Act 2007E+W+S+N.I.

3In paragraph 12 of Schedule 24 to FA 2007 (penalties for errors: interaction with other penalties), after sub-paragraph (2) insert—

(2A)In sub-paragraph (2) “any other penalty” does not include a penalty under Part 4 of FA 2014 (penalty where corrective action not taken after follower notice etc).

Finance Act 2008E+W+S+N.I.

4In paragraph 15 of Schedule 41 to FA 2008 (penalties: failure to notify: interaction with other penalties), after sub-paragraph (1) insert—

(1A)In sub-paragraph (1) “any other penalty” does not include a penalty under Part 4 of FA 2014 (penalty where corrective action not taken after follower notice etc).

Finance Act 2009E+W+S+N.I.

5In paragraph 17 of Schedule 55 to FA 2009 (penalty for failure to make returns etc: interaction with other penalties), after sub-paragraph (2)(b) insert , or

(c)a penalty under Part 4 of FA 2014 (penalty where corrective action not taken after follower notice etc).