SCHEDULES

[F1 SCHEDULE 43C U.K.Penalty under section 212A [F2 or 212B]: supplementary provision

Textual Amendments

F1 Sch. 43C inserted (15.9.2016) (with effect in accordance with s. 158(15) of the amending Act) by Finance Act 2016 (c. 24), s. 158(3)

F2 Words in Sch. 43C heading inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 13(2)

Value of the counteracted advantage: introduction U.K.

1 U.K.Paragraphs 2 to 4 set out how to calculate the “value of the counteracted advantage” for the purposes of [F3 sections 212A and 212B].]

Textual Amendments

F3 Words in Sch. 43C para. 1 substituted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 32 para. 13(3)