There are currently no known outstanding effects for the Finance Act 2021, Paragraph 22.
22U.K.A person may appeal against a decision of HMRC under this Schedule—
(a)that the person is liable to a penalty point, or
(b)that a penalty is payable by the person.
Commencement Information
I1Sch. 24 para. 22 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(1)
I2Sch. 24 para. 22 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2(1)
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