Finance Act 2021

Finance Act 2014

43 In section 212 of FA 2014 (aggregate penalties)—

(a) in subsection (2)(b), after “Schedule 55 to FA 2009” insert “or paragraph 3(3)(b) or (5)(b) or 20(4) of Schedule 25 to FA 2021”;

(b) in subsection (4)—

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

(ii) at the end of paragraph (e) insert “, or

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

(c) in subsection (5)—

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

(ii) at the end of paragraph (a)(iii) insert “or

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

(iii) omit the “or” at the end of paragraph (b)(ii);

(iv) at the end of paragraph (b)(iii) insert “or

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

(v) at the end of paragraph (c)(iii) insert “or

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

(vi) in paragraph (d)(iii), for “and” substitute “or

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