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Regulation 4 Increased penalty following the making of an order under section 314A of FA 2004

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Where a penalty is imposed under section 98C(1) of TMA 1970 following the making of an order under section 314A of FA 2004f1, the amount specified in section 98C(1)(b) of TMA 1970 is increased to £5,000.

Annotations

Footnotes

f1

Section 314A was inserted by section 108(4) of the Finance Act 2007.