4U.K.In section 49E (nature of review etc), after subsection (5) insert—
“(5A)See section 49EA concerning additional conclusions a review can reach in the case of penalties under Schedule 24 to the Finance Act 2021.”
Commencement Information
I1Sch. 27 para. 4 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2