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Finance Act 2021
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There are currently no known outstanding effects for the Finance Act 2021, Paragraph 3.
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3U.K.The existing text of paragraph 47 (right to appeal against penalty) is renumbered as sub-paragraph (1) and after that sub-paragraph as renumbered insert—
“(2)But sub-paragraph (1)(b) does not give a right of appeal against the amount of an increased daily penalty payable as a result of paragraph 49A.”
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