Part 1 Amendments of Schedule 24 to FA 2007
Finance Act 2009 (2009 c 10) | Legislation

SCHEDULE 57 Amendments Relating to Penalties

Section 109

Part 1 Amendments of Schedule 24 to FA 2007

1

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

2

In paragraph 2 (under-assessment by HMRC), insert at the end—

“(4)     In this paragraph (and in Part 2 of this Schedule so far as relating to this paragraph)—

(a)     “assessment†includes determination, and

(b)     accordingly, references to an under-assessment include an under-determination.â€

3

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