# The Finance Act 2008, Schedule 40 (Appointed Day, Transitional Provisions and Consequential Amendments) Order 2009, Paragraph 17: Value Added Tax Act 1994


In paragraph 10(3)(b) of Schedule 11A(a) (disclosure of avoidance schemes) after “section 60” insert “or a penalty for a deliberate inaccuracy under Schedule 24 to the Finance Act 2007”.

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Source: https://www.legislation.gov.uk/uksi/2009/571/schedule/1/paragraph/17 (the official version)
Page: https://openlegislation.uk/finance-act-2008-schedule-40-appointed-day-transitional-provisions-and-consequential-amendments-order-2009/schedule-1/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.