# Finance Act 2020, Paragraph 16


Where an individual is given a notice under paragraph 5(1) in a case where paragraph 5(2)(b) applies (proceedings commenced before First-tier Tribunal for penalty to be imposed on company), the individual is entitled to be a party to the proceedings referred to in that provision.

---
Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/13/paragraph/16 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-13/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.