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

[83FB  Effect of conclusions of review: penalties under Schedule 24 to FA 2021]

[(1)     If the conclusions of a review include conclusions reached by virtue of section 83FA and the conclusions of the review are final, sub-paragraphs (4) and (5) of paragraph 24 of

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