22(1)Paragraph 29 of Schedule 7A (penalty for failure to deliver a return) is amended as follows.
(2)In sub-paragraph (1)—
(a)in paragraph (a), after “paragraph 7” insert “, or a revised interest restriction return under paragraph 8(4),”;
(b)in paragraph (b), omit “(see sub-paragraph (5) of that paragraph)”.
(3)After sub-paragraph (1), insert—
“(1A)In subsection (1)(b), the reference to the “filing date” in relation to a period of account is—
(a)in relation to an interest restriction return under paragraph 7, a reference to the filing date for the purposes of that paragraph (see paragraph 7(5) and (5A));
(b)in relation to a revised interest restriction return under paragraph 8(4), a reference to the end of the period within which the return may have effect (see paragraph 8(5)).”