Section 83FA(1)

This section applies if HMRC are required, by virtue of paragraph 23(1) of Schedule 24 to the Finance Act 2021, to undertake a review under section 83C or 83E of a penalty decision in respect of which an appeal lies under paragraph 22(b) of that Schedule.

← 83FA · All articles · 2 →

Source: legislation.gov.uk · retrieved 2026-07-28