Finance Act 2021

6(1)Paragraph 49B is amended as follows.U.K.

(2)In sub-paragraph (1), for “a person becomes liable to a penalty” substitute “ the tribunal makes a determination ”.

(3)In sub-paragraph (2), for the words from “the day” to the end substitute “ the new maximum amount and the day from which it applies ”.

(4)Omit sub-paragraph (3).