This report lists all the outbound links from Rights when HMRC Seek Penalties under the heading Links from Rights when HMRC Seek Penalties.
Sections and schedules within TaxSource Total linking to Rights when HMRC Seek Penalties are listed under Links to Rights when HMRC Seek Penalties (from within TaxSource Total).
The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.