Paragraph 723
In Schedule 55 (penalty for failure to make returns etc) in paragraph 24(3)—
(a)
for “subsection (4) of section 419 of ICTA” substitute “ section 458 of CTA 2010 ”, and
(b)
for “subsection (4A)” substitute “ subsection (5) ”.
In Schedule 55 (penalty for failure to make returns etc) in paragraph 24(3)—
for “subsection (4) of section 419 of ICTA” substitute “ section 458 of CTA 2010 ”, and
for “subsection (4A)” substitute “ subsection (5) ”.