# Finance Act 2021, Paragraph 15


The amendments made by Parts 1 and 2 of this Schedule have effect where a penalty under section 208 of FA 2014 is assessed, under section 211 of that Act, on or after the day on which this Schedule comes into force.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/28/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-28/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.