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Finance Act 2021

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Changes over time for: Paragraph 3

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Point in time view as at 01/03/2024.

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There are currently no known outstanding effects for the Finance Act 2021, Paragraph 3. Help about Changes to Legislation

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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