Finance Act 2021 (c. 26)

SCHEDULES

SCHEDULE 28 U.K. Follower notice penalties

PART 4 U.K. Commencement

15 U.K. The amendments made by Parts 1 and 2 of this Schedule have effect where a penalty under section 208 of FA 2014 is assessed, under section 211 of that Act, on or after the day on which this Schedule comes into force.