There are currently no known outstanding effects for the Finance Act 2021, Paragraph 5.
5(1)Section 212 (aggregate penalties) is amended as follows.U.K.
(2)In subsection (2), after “(1)(b) and (c)” insert “ and any penalty under section 208A that is additional to the penalty mentioned in subsection (1)(b) ”.
(3)In subsection (3), after “208” insert “ or 208A ”.
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