[49FA Effect of conclusions of review: penalties under Schedule 24 to FA 2021]
Taxes Management Act 1970 (1970 c 9) | Legislation

[49FA  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 49EA and the conclusions of the review are final, sub-paragraphs (4) and (5) of paragraph 24 of Schedule

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