211Interaction of penalties under section 209 with other penaltiesS
This section has no associated Explanatory Notes
The amount of a penalty for which P is liable under section 209 is to be reduced by the amount of any other penalty incurred by P (other than a penalty under Chapter 2), if the amount of the penalty is determined by reference to the same liability to tax.
Commencement Information
I1S. 211 in force at 16.2.2015 by S.S.I. 2015/18, art. 2, sch. 1