Finance Act 2021 (c. 26)

SCHEDULES

SCHEDULE 28 U.K. Follower notice penalties

PART 1 U.K. Amendment of Chapter 2 of Part 4 of FA 2014

Alteration of assessment of a section 208 or 208A penalty U.K.

6 (1) Section 213 (alteration of assessment of a section 208 penalty) is amended as follows. U.K.

(2) In the heading, after “208” insert “ or 208A ”.

(3) In subsection (1), after “211(2)” insert “ or 211A(1) ”.