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Status:
Point in time view as at 06/04/2024.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2021, Paragraph 23.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
23(1)An appeal under paragraph 22 is to be treated in the same way as an appeal against an assessment to the tax concerned (including by the application of any provision about bringing the appeal by notice to HMRC, about HMRC's review of the decision or about determination of the appeal by the First-tier Tribunal or Upper Tribunal).U.K.
(2)Sub-paragraph (1) does not apply—
(a)so as to require the person to pay a penalty before an appeal against the assessment of the penalty is determined, or
(b)in respect of any other matter expressly provided for by this Schedule.
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