Paragraph 34 I1

(1)

A person is not liable to a penalty under this Schedule in respect of anything in respect of which the person is personally liable to a penalty under—

(a)

Schedule 24 to FA 2007 (penalties for errors),

(b)

Schedule 41 to FA 2008 (penalties for failure to notify etc), ~~F1or~~

(c)

Schedule 55 to FA 2009 (penalties for failure to make a return etc), F2or

(d)

Schedule 24 (penalties for failure to make returns etc) or Schedule 25 (penalties for deliberately withholding information) to FA 2021.

(2)

Sub-paragraph (1) applies where, for example, the person is personally liable by virtue of section 48(3) of VATA 1994 (VAT representatives).

Annotations

Textual amendments

F1: Word in Sch. 38 para. 34(1) omitted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 41(a); S.I. 2022/1278, reg. 2(3)(4)(e); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3
F2: Sch. 38 para. 34(1)(d) and word inserted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 41(b); S.I. 2022/1278, reg. 2(3)(4)(e); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3

Commencement

I1: Sch. 38 para. 34 in force at 1.4.2013 by S.I. 2013/279, art. 2

Notes on Schedule 38

Textual amendments

F1: Sch. 38 heading substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 2

Modifications

C1: Sch. 38 applied by S.I. 2009/470, reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9)
C2: Sch. 38 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 24(2)
C3: Sch. 38 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)
C4: Sch. 38 applied (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 41 (as amended (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 35)