SCHEDULES
SCHEDULE 28Follower notice penalties
PART 1Amendment of Chapter 2 of Part 4 of FA 2014
Cancellation of a section 208A penalty
7
In section 214 (appeal against a section 208 penalty), after subsection (8) insert—
8A
If the tribunal cancels a decision of HMRC that a penalty is payable by P under section 208, any penalty additional to that penalty to which P is liable under section 208A is also cancelled.