SCHEDULES

SCHEDULE 35 U.K.Promoters of tax avoidance schemes: penalties

Overlapping penalties U.K.

13 U.K.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.