39(1)Paragraph 39 (penalty for failure to comply with duties under Part 1 of Schedule) is amended as follows.U.K.
(2)In sub-paragraph (1)(a)(i), for “or 19” substitute “ , 19 or 22C ”.
(3)In sub-paragraph (2)—
(a)after paragraph (f) insert—
“(fa)paragraph 22C (duty to provide further information requested by HMRC: paragraph 22(3) case);”;
(b)after paragraph (g) insert—
“(ga)paragraph 23A(2) (duty to notify client of reference number: paragraph 22(3) case)”.
(4)In sub-paragraph (4), in the table, at the end insert—
“A failure to comply with paragraph 22C | The first day after the end of the period before the end of which the person must comply with paragraph 22C”. |