Paragraph 11
United Kingdom
(1)
A penalty under this Schedule is to carry interest F1in accordance with section 101 of FA 2009.
F2(2)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Annotations
Textual amendments
- F1
Words in Sch. 35 para. 11(1) substituted (12.2.2019) by Finance Act 2019 (c. 1), s. 88(3)(a)
- F2
Sch. 35 para. 11(2) omitted (12.2.2019) by virtue of Finance Act 2019 (c. 1), s. 88(3)(b)