{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-27/paragraph-43",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-27/paragraph-43.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/27/paragraph/43",
  "kind": "paragraph",
  "number": "43",
  "heading": null,
  "text": "In section 212 of FA 2014 (aggregate penalties)—\n(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 ”;\n(b) in subsection (4)—\n(i) omit the “or” at the end of paragraph (d);\n(ii) at the end of paragraph (e) insert\n“, or\n(f) Schedule 25 to FA 2021 (penalties for deliberately withholding information).”;\n(c) in subsection (5)—\n(i) omit the “or” at the end of paragraph (a)(ii);\n(ii) at the end of paragraph (a)(iii) insert\n“or\n(iv) paragraph 3(4)(c) of Schedule 25 to FA 2021,”;\n(iii) omit the “or” at the end of paragraph (b)(ii);\n(iv) at the end of paragraph (b)(iii) insert\n“or\n(iv) paragraph 3(4)(b) of Schedule 25 to FA 2021,”;\n(v) at the end of paragraph (c)(iii) insert\n“or\n(iv) paragraph 3(6)(c) of Schedule 25 to FA 2021,”;\n(vi) in paragraph (d)(iii), for “and” substitute\n“or\n(iv) paragraph 3(6)(b) of Schedule 25 to FA 2021, and”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 27 para. 43 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 27 para. 43 in force at 1.4.2026 for specified purposes by S.I. 2026/370, reg. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/43",
    "retrieved_at": "2026-10-29T08:58:11.025653+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}