# Finance Act 2018, 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.

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Source: https://www.legislation.gov.uk/ukpga/2018/3/schedule/12/paragraph/33 (the official version)
Page: https://openlegislation.uk/finance-act-2018/schedule-12/paragraph-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.