# Finance Act 2021, Paragraph 7


In section 214 (appeal against a section 208 penalty), after subsection (8) insert—
“(8A) If the tribunal cancels a decision of HMRC that a penalty is payable by P under section 208, any penalty additional to that penalty to which P is liable under section 208A is also cancelled.”

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/28/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-28/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.