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Finance Act 2015

Details of the Section

2.Subsection (1) introduces Schedule 20 which amends the offshore penalty provisions relating to errors in returns, failure to notify liability, failure to make returns in Schedule 24 to Finance Act (FA) 2007 (Schedule 24), Schedule 41 to FA 2008 (Schedule 41) and FA 2009 (Schedule 55).

3.Subsections (2) to (4) provide that the Schedule comes into force on a day specified by a Statutory Instrument made by the Treasury: different times may be specified in respect of different provisions or for certain purposes.

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