# Finance Act 2021, Paragraph 4


In section 49E (nature of review etc), after subsection (5) insert—
“(5A) See section 49EA concerning additional conclusions a review can reach in the case of penalties under Schedule 24 to the Finance Act 2021.”

---
Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-27/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.