SCHEDULES

SCHEDULE 31 U.K.Follower notices and partnerships

[F1 Additional penalty for unreasonable tax appeal U.K.

Textual Amendments

F1 Sch. 31 para. 4A and cross-heading inserted (with effect in accordance with Sch. 28 para. 15 of the amending Act) by Finance Act 2021 (c. 26), Sch. 28 para. 11

4A U.K.Section 208A(3) applies, in relation to a partnership follower notice, as if the first reference to P were to each relevant partner.]