Part 2 Amendments Consequential on Part 1
Finance Act 2021 (2021 c 26) | Legislation

Part 2 Amendments Consequential on Part 1

FA 2014

9

FA 2014 is amended as follows.

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In the heading of Schedule 30 (section 208 penalty: value of the denied advantage), after “208†insert “or 208Aâ€.

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In Schedule 31 (follower notices and partnerships), after paragraph 4 insert—

“Additional penalty for unreasonable tax appeal

4A

Section 208A(3) applies, in relation to a partnership follower notice, as if the first reference to P were to each relevant partner.â€

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