# Finance Act 2021, Paragraph 42


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”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/42 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-27/paragraph-42
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.