# Finance Act 2014, Paragraph 13


A person is not liable to a penalty under—
(a) Schedule 24 to the FA 2007 (penalties for errors),
(b) Part 7 of FA 2004, or
(c) any other provision which is prescribed,
by reason of any failure to include in any return or account a reference number required by section 253.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/35/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-35/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.