# Finance Act 2016, Paragraph 48


In Schedule 24 to FA 2007 (penalties for errors), at the end of paragraph 3 (meaning of “careless” etc) insert—
“(3) Paragraph 47 of Schedule 19 to FA 2016 (special measures for persistently unco-operative large businesses) provides for certain inaccuracies to be treated, for the purposes of this Schedule, as being due to a failure by P to take reasonable care.”

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/19/paragraph/48 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-48
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.