# Finance Act 2009, Paragraph 18


(1) Paragraph 47 (right to appeal) is amended as follows.
(2) In paragraph (a), for “or 40” substitute “ , 40 or 40A ”.
(3) Accordingly, in the heading, omit “standard penalty or daily default”.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/47/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-47/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.