SCHEDULES

SCHEDULE 27Schedules 24 to 26: consequential provision

Finance Act 2014

43

In section 212 of FA 2014 (aggregate penalties)—

(a)

in subsection (2)(b), after “Schedule 55 to FA 2009” insert “ or paragraph 3(3)(b) or (5)(b) or 20(4) of Schedule 25 to FA 2021 ”;

(b)

in subsection (4)—

(i)

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

(ii)

at the end of paragraph (e) insert“, or

(f)

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

(c)

in subsection (5)—

(i)

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

(ii)

at the end of paragraph (a)(iii) insert“or

(iv)

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

(iii)

omit the “or” at the end of paragraph (b)(ii);

(iv)

at the end of paragraph (b)(iii) insert“or

(iv)

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

(v)

at the end of paragraph (c)(iii) insert“or

(iv)

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

(vi)

in paragraph (d)(iii), for “and” substitute“or

(iv)

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