Valid from 01/04/2015
174Interaction of penalties under Chapter 2 with other penaltiesS
This section has no associated Explanatory Notes
Where P is liable to a penalty under this Chapter which is determined by reference to a liability to tax, the amount of that penalty is to be reduced by the amount of any other penalty incurred by P (other than a penalty under this Chapter or section 209), if the amount of the penalty is determined by reference to the same liability to tax.