[83FA Nature of review: penalties under Schedule 24 to FA 2021]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[83FA  Nature of review: penalties under Schedule 24 to FA 2021]

[(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

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