There are currently no known outstanding effects for the Finance Act 2021, Paragraph 6.
6(1)Paragraph 49B is amended as follows.U.K.
(2)In sub-paragraph (1), for “a person becomes liable to a penalty” substitute “ the tribunal makes a determination ”.
(3)In sub-paragraph (2), for the words from “the day” to the end substitute “ the new maximum amount and the day from which it applies ”.
(4)Omit sub-paragraph (3).
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