Paragraph 33
Schedule 41 to FA 2008 (penalties: failure to notify etc) has effect as if—
(a)
the obligation under paragraph 32 above were an obligation specified in the Table in paragraph 1 of that Schedule;
(b)
a reference in paragraph 6CA (inserted by paragraph 27(5) above) to paragraph 3A included a reference to paragraph 1 as it has effect by virtue of paragraph (a) above.