SCHEDULES
SCHEDULE 40Penalties: amendments of Schedule 24 to FA 2007
13
In paragraph 15 (right of appeal)—
a
for “P may” (in each place) substitute “A person may”, and
b
for “by P” (in each place) substitute “by the person”.
In paragraph 15 (right of appeal)—
for “P may” (in each place) substitute “A person may”, and
for “by P” (in each place) substitute “by the person”.