SCHEDULES

SCHEDULE 27Schedules 24 to 26: consequential provision

Finance Act 2014

I143

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