Finance Act 2021 (c. 26)

SCHEDULES

Yn ddilys o 01/01/2023

SCHEDULE 27 U.K. Schedules 24 to 26: consequential provision

Finance Act 2012 U.K.

41 U.K. In Schedule 38 to FA 2012 (tax agents: dishonest conduct), in paragraph 34(1)—

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

(b) at the end of paragraph (c), insert “, or

(d) Schedule 24 (penalties for failure to make returns etc) or Schedule 25 (penalties for deliberately withholding information) to FA 2021.”