24U.K.In section 83F (nature of review etc), after subsection (5) insert—
“(5A)See section 83FA concerning additional conclusions a review can reach in the case of penalties under Schedule 24 to the Finance Act 2021.”
Commencement Information
I1Sch. 27 para. 24 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(3)(4)(a)
I2Sch. 27 para. 24 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2