Section 35

Other material

HMRC Brief 14/11: Penalty for failure to disclose offshore income or gains.


SCHEDULE 24 TO FA 2007

1  Schedule 24 to FA 2007 (penalties for errors) is amended as follows.

2  [Substitutes FA 2007, Sch. 24, para. 4, 4A, 4B, 4C, 4D.]

3  [Substitutes FA 2007, Sch. 24, para. 10.]

4  [Substitutes FA 2007, Sch. 24, para. 12(4), (5).]

5  [Inserts FA 2007, Sch. 24, para. 21A, 21B.]

6  [Inserts FA 2007, Sch. 24, para. 23B.]

SCHEDULE 41 TO FA 2008

7  Schedule 41 to FA 2008 (penalties: failure to notify and certain VAT and excise wrongdoing) is amended as follows.

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