15(1)  Subject to the modifications in paragraph (2), and to paragraph (3), Schedule 24 to the Finance Act 2007 (penalties for errors) applies in connection with a top-up claim as it applies to income tax for the purposes of–

(a)liability for penalties;

(b)the calculation and assessment of penalties; and

(c)appeals against the assessment of penalties.

15(2)  The modifications are–

(a)in paragraphs 1(1) and 1A(1), the reference to a document of a kind listed in the Table includes a reference to a document containing a top-up claim;

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