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Legislation

Finance Act 2014

Crossheading Penalties

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Section 274 Penalties
Section 275 Failure to comply with Part 7 of the Finance Act 2004
Section 276 Limitation of defence of reasonable care
Section 277 Extended time limit for assessment

PART 5 Promoters of tax avoidance schemes
Crossheading Penalties

Crossheading Penalties

From legislation.gov.uk

Contents

Section 274 Penalties
Section 275 Failure to comply with Part 7 of the Finance Act 2004
Section 276 Limitation of defence of reasonable care
Section 277 Extended time limit for assessment