# Finance Act 2021, Paragraph 43


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”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/43 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-27/paragraph-43
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.