OpenLegislation

Paragraph 43 I1I2

In section 212 of FA 2014 (aggregate penalties)—

(a)

in subsection (2)(b), after “Schedule 55 to FA 2009” insert “ or paragraph 3(3)(b) or (5)(b) or 20(4) of Schedule 25 to FA 2021 ”;

(b)

in subsection (4)—

(i)

omit the “or” at the end of paragraph (d);

(ii)

at the end of paragraph (e) insert

“, or

(f)

Schedule 25 to FA 2021 (penalties for deliberately withholding information).”;

(c)

in subsection (5)—

(i)

omit the “or” at the end of paragraph (a)(ii);

(ii)

at the end of paragraph (a)(iii) insert

“or

(iv)

paragraph 3(4)(c) of Schedule 25 to FA 2021,”;

(iii)

omit the “or” at the end of paragraph (b)(ii);

(iv)

at the end of paragraph (b)(iii) insert

“or

(iv)

paragraph 3(4)(b) of Schedule 25 to FA 2021,”;

(v)

at the end of paragraph (c)(iii) insert

“or

(iv)

paragraph 3(6)(c) of Schedule 25 to FA 2021,”;

(vi)

in paragraph (d)(iii), for “and” substitute

“or

(iv)

paragraph 3(6)(b) of Schedule 25 to FA 2021, and”.

Annotations

Commencement

I1

Sch. 27 para. 43 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2

I2

Sch. 27 para. 43 in force at 1.4.2026 for specified purposes by S.I. 2026/370, reg. 3