SCHEDULES

SCHEDULE 35Promoters of tax avoidance schemes: penalties

Overlapping penalties

13

A person is not liable to a penalty under—

a

Schedule 24 to the FA 2007 (penalties for errors),

b

Part 7 of FA 2004, or

c

any other provision which is prescribed,

by reason of any failure to include in any return or account a reference number required by section 253.