Finance Act 2021

Alteration of assessment of a section 208 or 208A penaltyU.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) ”.