9FA 2014 is amended as follows.
10In the heading of Schedule 30 (section 208 penalty: value of the denied advantage), after “208” insert “or 208A”.
11In Schedule 31 (follower notices and partnerships), after paragraph 4 insert—
4ASection 208A(3) applies, in relation to a partnership follower notice, as if the first reference to P were to each relevant partner.”
12(1)In Schedule 31, paragraph 5 is amended as follows.
(2)In sub-paragraph (2)—
(a)in paragraph (a), for “20%” substitute “12%”;
(b)after paragraph (a), insert—
“(aa)the total amount of the penalties under section 208A(3) for which the relevant partners are liable is 8% of the value of the denied advantage,”;
(c)in paragraph (b), after “the penalty” insert “under section 208(2) or 208A(3) (as modified by this paragraph)”.
(3)In sub-paragraph (5), after “penalties” insert “under section 208(2) (as modified by this paragraph)”.
(4)In sub-paragraph (6), after “paragraph 4(2)” insert “or 4A”.
(5)In sub-paragraph (7)(a), after “penalties” insert “under section 208(2)”.
(6)After sub-paragraph (9), insert—
“(9A)The right of appeal under section 214A extends to—
(a)a decision that penalties under section 208A(3) are payable by the relevant partners by virtue of this paragraph, and
(b)a decision as to the total amount of those penalties payable by those partners,
but not to a decision as to the appropriate share of, or the amount of a penalty payable by, a relevant partner.
(9B)Section 214A(3) applies to an appeal by virtue of sub-paragraph (9A)(a) as it applies to an appeal under section 214A(1).
(9C)Section 214A(5) applies to an appeal by virtue of sub-paragraph (9A)(a), and section 214A(6) to an appeal by virtue of sub-paragraph (9A)(b).”
(7)In sub-paragraph (11), after “(2)(a)” insert “and (aa)”.
13(1)In Schedule 2 to the National Insurance Contributions Act 2015, paragraph 20 (recovery of penalties under Part 4 of FA 2014) is amended as follows.
(2)In sub-paragraph (1), after “208” insert “, 208A”.
(3)In sub-paragraph (3), after “208” insert “or 208A”.