# Finance Act 2009, Paragraph 6


For paragraph 16(2) (appeals) substitute—
“(2) Sub-paragraph (1) does not apply—
(a) so as to require P to pay a penalty before an appeal against the assessment of the penalty is determined, or
(b) in respect of any other matter expressly provided for by this Act.”

---
Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/57/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-57/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.