SCHEDULES

C1SCHEDULE 26Penalties for failure to pay tax

Annotations:
Modifications etc. (not altering text)

PART 3Supplementary provision

Interaction with other penalties

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In the application of the following provisions, no account is to be taken of a penalty under this Schedule—

a

section 97A of TMA 1970 (multiple penalties),

b

paragraph 12(2) of Schedule 24 to FA 2007 (interaction with other penalties), and

c

paragraph 15(1) of Schedule 41 to FA 2008 (interaction with other penalties).