# Finance Act 2013, Paragraph 4B


Paragraphs 5 and 6 apply if the taxpayer does not take the relevant corrective action (see paragraph 4A) by the beginning of the closed period mentioned in section 209(8).

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/43/paragraph/4B (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-43/paragraph-4B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.