42U.K.In Schedule 43C to FA 2013 (penalty under section 212A: supplementary provision), in paragraph 8—
(a)in sub-paragraph (3)(b), after “Schedule 55 to FA 2009” insert “ , or sub-paragraph (3)(b) or (5)(b) of paragraph 3 or paragraph 20(4) of Schedule 25 to FA 2021 ”;
(b)in sub-paragraph (5)—
(i)omit the “or” at the end of paragraph (c);
(ii)at the end of paragraph (d) insert “, or
(e)Schedule 25 to FA 2021 (penalties for deliberately withholding information).”;
(c)in sub-paragraph (6)—
(i)in paragraph (a)—
(a)omit the “or” at the end of sub-paragraph (ii);
(b)at the end of sub-paragraph (iii) insert “or
(iv)paragraph 3(4)(c) of Schedule 25 to FA 2021,”;
(ii)in paragraph (b)—
(a)omit the “or” at the end of sub-paragraph (ii);
(b)at the end of sub-paragraph (iii) insert “or
(iv)paragraph 3(4)(b) of Schedule 25 to FA 2021,”;
(iii)in paragraph (c)—
(a)omit the “or” at the end of sub-paragraph (ii);
(b)at the end of sub-paragraph (iii) insert “or
(iv)paragraph 3(6)(c) of Schedule 25 to FA 2021,”;
(iv)in paragraph (d)—
(a)omit the “or” at the end of sub-paragraph (ii);
(b)at the end of sub-paragraph (iii), for “and” substitute “or
(iv)paragraph 3(6)(b) of Schedule 25 to FA 2021, and”.
Commencement Information
I1Sch. 27 para. 42 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2