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.