Section 230

AMENDMENTS TO SCHEDULE 24 TO FA 2007: PENALTIES FOR ERRORS

1(1)  In Schedule 24 to FA 2007 (penalties for errors), paragraph 13 (procedure: assessment) is amended as follows.

1(2)  [Amends FA 2007, Sch. 24, para. 13(1)(c).]

1(3)  [Inserts FA 2007, Sch. 24, para. 13(1ZA)–(1ZD).]

AMENDMENTS TO SCHEDULE 55 TO FA 2009: PENALTY FOR FAILURE TO MAKE RETURNS

2  Schedule 55 (penalty for failure to make returns etc) to FA 2009 is amended in accordance with paragraphs 3 to 9.

3  [Amends FA 2009, Sch. 55, para. 1.]

4  [Amends Table in FA 2009, Sch. 55, para. 1.]

5  [Amends FA 2009, Sch. 55, para. 2.]

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