41U.K.In Schedule 38 to FA 2012 (tax agents: dishonest conduct), in paragraph 34(1)—
(a)omit the “or” at the end of paragraph (b);
(b)at the end of paragraph (c), insert “, or
(d)Schedule 24 (penalties for failure to make returns etc) or Schedule 25 (penalties for deliberately withholding information) to FA 2021.”
Commencement Information
I1Sch. 27 para. 41 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(3)(4)(e)
I2Sch. 27 para. 41 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2