# Finance Act 2021, Paragraph 41


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.”

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/41 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-27/paragraph-41
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.