Finance Act 2021

Aggregate penaltiesU.K.

5(1)Section 212 (aggregate penalties) is amended as follows.U.K.

(2)In subsection (2), after “(1)(b) and (c)” insert “ and any penalty under section 208A that is additional to the penalty mentioned in subsection (1)(b) ”.

(3)In subsection (3), after “208” insert “ or 208A ”.