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Legislation
Finance Act 2021

Crossheading Penalties

  • Section 116 Penalties for failure to make returns etc
  • Section 117 Penalties for failure to pay tax
  • Section 118 Penalties for failure to make returns etc or pay tax: consequential provision
  • Section 119 Follower notice penalties
  1. Penalties
  2. Follower notice penalties

Section 119 | Follower notice penalties

From legislation.gov.uk

Schedule 28 makes provision in relation to penalties to which a person may be liable after a follower notice has been given under Chapter 2 of Part 4 of FA 2014.

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