SCHEDULES
SCHEDULE 27Schedules 24 to 26: consequential provision
Taxes Management Act 1970
I19
1
Section 107A (relevant trustees) is amended as follows.
2
In subsection (2)—
a
in paragraph (a), after “Schedule 22 to the Finance Act 2016” insert “
or Schedule 25 to the Finance Act 2021
”
;
b
in paragraph (c)—
i
after “Schedule 56 to the Finance Act 2009” insert “
or Schedule 26 to the Finance Act 2021
”
;
ii
for “that Act” substitute “
the Finance Act 2009
”
.
3
In subsection (3)—
a
omit paragraph (a);
b
in paragraph (c)—
i
in sub-paragraph (i), for “1, 3C, 12, 18 or 19” substitute “
3C
”
;
ii
omit sub-paragraph (ii) (but not the “or” at the end of that sub-paragraph);
iii
in sub-paragraph (iii), omit “or (ii)”;
c
after paragraph (d) insert—
e
in relation to—
i
a penalty under Schedule 26 to the Finance Act 2021 (penalties for failure to pay tax), or
ii
interest under section 101 of the Finance Act 2009 on a penalty within sub-paragraph (i),
the end of the specified date as defined in paragraph 1 of Schedule 26 to the Finance Act 2021;