# Finance Act 2021, Paragraph 3


The existing text of paragraph 47 (right to appeal against penalty) is renumbered as sub-paragraph (1) and after that sub-paragraph as renumbered insert—
“(2) But sub-paragraph (1)(b) does not give a right of appeal against the amount of an increased daily penalty payable as a result of paragraph 49A.”

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/34/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-34/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.