# Finance Act 2021, Paragraph 4


In paragraph 48 (procedure on appeal against penalty)—
(a) in sub-paragraph (3), for “paragraph 47(a)” substitute “ paragraph 47(1)(a) ”, and
(b) in sub-paragraph (4), for “paragraph 47(b)” substitute “ paragraph 47(1)(b) ”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/34/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-34/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.