# Finance Act 2014, Paragraph 5


In paragraph 17 of Schedule 55 to FA 2009 (penalty for failure to make returns etc: interaction with other penalties), after sub-paragraph (2)(b) insert
“, or
(c) a penalty under Part 4 of FA 2014 (penalty where corrective action not taken after follower notice etc).”

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/33/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-33/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.