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Finance Act 2021

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This is the original version (as it was originally enacted).

Finance Act 2013

42In Schedule 43C to FA 2013 (penalty under section 212A: supplementary provision), in paragraph 8—

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

(b)in sub-paragraph (5)—

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

(ii)at the end of paragraph (d) insert , or

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

(c)in sub-paragraph (6)—

(i)in paragraph (a)—

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

(b)at the end of sub-paragraph (iii) insert or

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

(ii)in paragraph (b)—

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

(b)at the end of sub-paragraph (iii) insert or

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

(iii)in paragraph (c)—

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

(b)at the end of sub-paragraph (iii) insert or

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

(iv)in paragraph (d)—

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

(b)at the end of sub-paragraph (iii), for “and” substitute or

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

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