# Finance Act 2021, Paragraph 11


In Schedule 31 (follower notices and partnerships), after paragraph 4 insert—
“Additional penalty for unreasonable tax appeal
4A Section 208A(3) applies, in relation to a partnership follower notice, as if the first reference to P were to each relevant partner.”

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/28/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-28/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.