[212A Penalty]
Finance Act 2013 (2013 c 29) | Legislation

[212A Ìý±Ê±ð²Ô²¹±ô³Ù²â±Õ

[(1)     A person (P) is liable to pay a penalty if—

(a)     P has been given a notice under—

(i)     paragraph 12 of Schedule 43,

(ii)     paragraph 8 or 9 of Schedule 43A, or

(iii)     paragraph 8 of Schedule 43B,

stating that a tax advantage arising from particular tax arrangements

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