s 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 lies under paragraph 22(b) of that Schedule. (2) The review may also conclude that HMRC's decision that P was liable to any of the penalty points by virtue of which P was liable to the penalty in respect of which the appeal lies is to be— (a) upheld, or (b) cancelled. (3) Subsection (2) applies in relation to a penalty point even if the time limit for appealing against it expired before the relevant date. (4) Subsection (2) does not apply in relation to a penalty point if— (a) 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 (b) HMRC's decision that P was liable to the penalty point has been affirmed on appeal. (5) In subsection (3) “ relevant date ” has the same meaning as in section 83F(6) (see section 83F(7)).