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Finance Act 2021

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Changes over time for: Paragraph 42

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There are currently no known outstanding effects for the Finance Act 2021, Paragraph 42. Help about Changes to Legislation

42U.K.In Schedule 43C to FA 2013 (penalty under section 212A: supplementary provision), in paragraph 8—

(a)in sub-paragraph (3)(b), after “Schedule 55 to FA 2009” insert “ , or sub-paragraph (3)(b) or (5)(b) of paragraph 3 or paragraph 20(4) of Schedule 25 to FA 2021 ”;

(b)in sub-paragraph (5)—

(i)omit the “or” at the end of paragraph (c);

(ii)at the end of paragraph (d) insert , or

(e)Schedule 25 to FA 2021 (penalties for deliberately withholding information).;

(c)in sub-paragraph (6)—

(i)in paragraph (a)—

(a)omit the “or” at the end of sub-paragraph (ii);

(b)at the end of sub-paragraph (iii) insert or

(iv)paragraph 3(4)(c) of Schedule 25 to FA 2021,;

(ii)in paragraph (b)—

(a)omit the “or” at the end of sub-paragraph (ii);

(b)at the end of sub-paragraph (iii) insert or

(iv)paragraph 3(4)(b) of Schedule 25 to FA 2021,;

(iii)in paragraph (c)—

(a)omit the “or” at the end of sub-paragraph (ii);

(b)at the end of sub-paragraph (iii) insert or

(iv)paragraph 3(6)(c) of Schedule 25 to FA 2021,;

(iv)in paragraph (d)—

(a)omit the “or” at the end of sub-paragraph (ii);

(b)at the end of sub-paragraph (iii), for “and” substitute or

(iv)paragraph 3(6)(b) of Schedule 25 to FA 2021, and.

Commencement Information

I1Sch. 27 para. 42 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2

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