Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 35 U.K. Promoters of tax avoidance schemes: penalties

Interest on penalties U.K.

11 (1) A penalty under this Schedule is to carry interest [F1 in accordance with section 101 of FA 2009]. U.K.

F2 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Words in Sch. 35 para. 11(1) substituted (12.2.2019) by Finance Act 2019 (c. 1), s. 88(3)(a)

F2 Sch. 35 para. 11(2) omitted (12.2.2019) by virtue of Finance Act 2019 (c. 1), s. 88(3)(b)