Section 83FA(4)

Subsection (2) does not apply in relation to a penalty point if— it was concluded on an earlier review required to be undertaken under section 83C or 83E that HMRC's decision that P was liable to the penalty point was to be upheld, or HMRC's decision that P was liable to the penalty point has been affirmed on appeal.

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