Related Commentary  Related CasesRelated HMRC Manuals

69(1)  This section applies to–

(a)penalties imposed under Part 2, 5A or 10 of this Act or Schedule 18 to the Finance Act 1998;

(b)penalties imposed under any paragraph of Schedule 56 to the Finance Act 2009 in respect of an amount falling within any of the following items of the Table in paragraph 1 of that Schedule–

(i)item 1, 12, 18 or 19, or

(ii)insofar as the tax falls within item 1, item 17, 23 or 24;

(c)interest charged under any provision of this Act (or recoverable as if it were interest so charged); and

(d)interest charged under section 101 of the Finance Act 2009.

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