SCHEDULES

SCHEDULE 28Follower notice penalties

PART 1Amendment of Chapter 2 of Part 4 of FA 2014

Aggregate penalties

5

1

Section 212 (aggregate penalties) is amended as follows.

2

In subsection (2), after “(1)(b) and (c)” insert “ and any penalty under section 208A that is additional to the penalty mentioned in subsection (1)(b) ”.

3

In subsection (3), after “208” insert “ or 208A ”.