Paragraph 24 I1I2I3
In section 83F (nature of review etc), after subsection (5) insert—
(5A)See section 83FA concerning additional conclusions a review can reach in the case of penalties under Schedule 24 to the Finance Act 2021.
Annotations
Commencement
- I1
Sch. 27 para. 24 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(3)(4)(a)
- I2
Sch. 27 para. 24 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2
- I3
Sch. 27 para. 24 in force at 1.4.2026 for specified purposes by S.I. 2026/370, reg. 3