Cross references

FA 2009, s. 101 and 102: interest on penalties under Sch. 20, Pt. 1 from 6 September 2019, but only in relation to a penalty in respect of which the late payment interest start date or the repayment interest start date falls on or after 6 September 2019 (SI 2019/1238).


LIABILITY FOR PENALTY

Related Commentary  

1(1)  A penalty is payable by a person (P) who has enabled another person (Q) to carry out offshore tax evasion or non-compliance, where conditions A and B are met.

1(2)  For the purposes of this Schedule–

(a)Q carries out “offshore tax evasion or non-compliance” by–

(i)committing a relevant offence, or

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