Additional penalty for unreasonable tax appeal Additional penalty for unreasonable tax appealF1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. 31 para. 2(3)(a) words renumbered as Sch. 31 para. 2(3)(a) by Finance (No. 2) Act 2017 Sch. 14 para. 45(2)(a)(i)
Sch. 31 para. 2(3)(a) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 45(2)(a)(ii)
Sch. 31 para. 2(3)(b) inserted by Finance (No. 2) Act 2017 Sch. 14 para. 45(2)(a)(iii)
Sch. 31 para. 2(4) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 45(2)(b)
Sch. 31 para. 2(4A) inserted by Finance (No. 2) Act 2017 Sch. 14 para. 45(2)(c)
Sch. 31 para. 3(1) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 45(3)(a)
Sch. 31 para. 3(1A) inserted by Finance (No. 2) Act 2017 Sch. 14 para. 45(3)(b)
Sch. 31 para. 3(2) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 45(3)(c)
Sch. 31 para. 3(4)(a) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 45(3)(d)(i)
Sch. 31 para. 3(4)(b) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 45(3)(d)(ii)
Sch. 31 para. 5(a) words renumbered as Sch. 31 para. 5(a) by Finance (No. 2) Act 2017 Sch. 14 para. 45(4)(a)
Sch. 31 para. 5(a) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 45(4)(b)
Sch. 31 para. 5(b) inserted by Finance (No. 2) Act 2017 Sch. 14 para. 45(4)(c)

Annotations

F1: Sch. 31 para. 4A and cross-heading inserted (with effect in accordance with Sch. 28 para. 15 of the amending Act) by Finance Act 2021 (c. 26), Sch. 28 para. 11