Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 451: Amount of charge
1905.This section, which derives from section 78(3) of FA 1988, specifies the amount of the charge under section 449. The FA 1988 subsection is rather complex and so this section separates out the various ideas to make the provision easier to grasp.