# Finance Act 2021, Paragraph 1


(1) This Schedule provides for penalties to be payable by a person who, by failing to make a return listed in the third column of the Table below on or before the due date, deliberately withholds information which would enable or assist HMRC to assess the person's liability to tax.
(2) Paragraph 20 provides for this Schedule to apply with modifications where the return relates to a partnership.
Tax to which return relates
Return
1
Income tax or capital gains tax
(1) Return under section 8 of TMA 1970
(2) Accounts, statement or document required under section 8(1)(b) of TMA 1970
2
Income tax or capital gains tax
(1) Return under section 8A of TMA 1970
(2) Accounts, statement or document required under section 8A(1)(b) of TMA 1970
3
Income tax or corporation tax
(1) Return under section 12AA(2)(a) or (3)(a) of TMA 1970
(2) Accounts, statement or document required under section 12AA(2)(b) or (3)(b) of TMA 1970
4
Income tax or corporation tax
Return under regulations under paragraph 10 of Schedule A1 to TMA 1970
5
Vaping products duty
Vaping products duty return under regulations under section 45 of TCTA 2018.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/25/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-25/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.