Finance Act 2021

Valid from 06/04/2024

8 U.K. In section 103ZA (disapplication of sections 100 to 103 in the case of certain penalties)—

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

(b) after paragraph (l) insert—

“(m) Schedule 24 to the Finance Act 2021 (penalties for failure to make returns etc),

(n) Schedule 25 to that Act (penalties for deliberately withholding information), or

(o) Schedule 26 to that Act (penalties for failure to pay tax).”