SCHEDULES
SCHEDULE 27Schedules 24 to 26: consequential provision
Taxes Management Act 1970
I18
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).