Paragraph 13

After paragraph 9 insert—

“Interaction with other penalties and late payment surcharges

9A

In the application of the following provisions, no account shall be taken of a penalty under this Schedule—

(a)

section 97A of TMA 1970 (multiple penalties),

(b)

paragraph 12(2) of Schedule 24 to FA 2007 (interaction with other penalties), and

(c)

paragraph 15(1) of Schedule 41 to FA 2008 (interaction with other penalties).”