# Finance Act 2018, Paragraph 21


(1) Schedule 5 is amended as follows.
(2) In paragraph 2 (records: registrable persons), in the heading and in sub-paragraphs (1) and (3)(a), for “registrable persons” substitute “ taxable persons ”.
(3) In paragraph 26 (interest on under-declared tax), in sub-paragraphs (1)(a) and (4), for “registrable person” substitute “ registered person ”.
(4) In paragraph 27 (interest on unpaid tax etc), in sub-paragraphs (1)(a), (3)(a), (5)(a) and (7), for “registrable person” substitute “ registered person ”.

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Source: https://www.legislation.gov.uk/ukpga/2018/3/schedule/12/paragraph/21 (the official version)
Page: https://openlegislation.uk/finance-act-2018/schedule-12/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.