# Finance Act 2021, Paragraph 12


In section 11A (application of certain provisions of the Income Tax Acts in relation to Class 2 contributions under section 11(2)), after subsection (1)(ea) insert—
“(eb) Schedules 24 and 25 to the Finance Act 2021 (penalties for failure to make returns etc or for deliberately withholding information);”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-27/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.