SCHEDULES
SCHEDULE 27Schedules 24 to 26: consequential provision
Finance Act 2012
41
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.”