Finance Act 2021

Finance Act 2013

42 In 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”.