Paragraph 41 I1I2I3
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.”
Annotations
Commencement
- I1
Sch. 27 para. 41 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(3)(4)(e)
- I2
Sch. 27 para. 41 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2
- I3
Sch. 27 para. 41 in force at 1.4.2026 for specified purposes by S.I. 2026/370, reg. 3