http://www.legislation.gov.uk/ukpga/2021/26/schedule/28/paragraph/9Finance Act 2021An Act to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-05-18Expert Participation2024-04-06Finance Act 2021Sch. 21 para. 11(3)(aa)Finance Act 2021Sch. 21 para. 11(5)(b)s. 102(2)SCHEDULESSCHEDULE 28Follower notice penaltiesPART 2Amendments consequential on Part 1FA 20149FA 2014 is amended as follows.