Introduction Details of the Section
2.Subsections (1) to (3) amend Schedule 56 to the Finance Act 2009 to apply penalties for failure to make payments of the diverted profits tax on time.
3.Subsections (4) to (6) amend Schedule 41 to the Finance Act 2008 to apply penalties for failure by a company to notify that it is within the scope of the diverted profits tax.