SCHEDULES
SCHEDULE 31Follower notices and partnerships
F1Additional penalty for unreasonable tax appeal
Annotations:
Amendments (Textual)
4A
Section 208A(3) applies, in relation to a partnership follower notice, as if the first reference to P were to each relevant partner.
Sch. 31 para. 4A and cross-heading inserted (with effect in accordance with Sch. 28 para. 15 of the amending Act) by Finance Act 2021 (c. 26), Sch. 28 para. 11