# Finance Act 2009, Paragraph 13


(1) Paragraph 39 (standard penalties) is amended as follows.
(2) In sub-paragraph (2), for “A person to whom this paragraph applies” substitute “ The person ”.
(3) In the heading—
(a) omit “Standard”, and
(b) insert at the end “for failure to comply or obstruction”.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/47/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-47/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.