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.”