# Finance Act 2021, Paragraph 5


(1) Section 212 (aggregate penalties) is amended as follows.
(2) In subsection (2), after “(1)(b) and (c)” insert “ and any penalty under section 208A that is additional to the penalty mentioned in subsection (1)(b) ”.
(3) In subsection (3), after “208” insert “ or 208A ”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/28/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-28/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.