Finance Act 2021 (c. 26)

SCHEDULES

SCHEDULE 28 U.K. Follower notice penalties

PART 2 U.K. Amendments consequential on Part 1

FA 2014 U.K.

11 U.K. In Schedule 31 (follower notices and partnerships), after paragraph 4 insert—

“Additional penalty for unreasonable tax appeal U.K.

4A Section 208A(3) applies, in relation to a partnership follower notice, as if the first reference to P were to each relevant partner.”