xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
5U.K.In 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).”