# Finance Act 2021, Paragraph 9


(1) Section 107A (relevant trustees) is amended as follows.
(2) In subsection (2)—
(a) in paragraph (a), after “Schedule 22 to the Finance Act 2016” insert “ or Schedule 25 to the Finance Act 2021 ”;
(b) in paragraph (c)—
(i) after “Schedule 56 to the Finance Act 2009” insert “ or Schedule 26 to the Finance Act 2021 ”;
(ii) for “that Act” substitute “ the Finance Act 2009 ”.
(3) In subsection (3)—
(a) omit paragraph (a);
(b) in paragraph (c)—
(i) in sub-paragraph (i), for “1, 3C, 12, 18 or 19” substitute “ 3C ”;
(ii) omit sub-paragraph (ii) (but not the “or” at the end of that sub-paragraph);
(iii) in sub-paragraph (iii), omit “or (ii)”;
(c) after paragraph (d) insert—
“(e) in relation to—
(i) a penalty under Schedule 26 to the Finance Act 2021 (penalties for failure to pay tax), or
(ii) interest under section 101 of the Finance Act 2009 on a penalty within sub-paragraph (i),
the end of the specified date as defined in paragraph 1 of Schedule 26 to the Finance Act 2021;”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-27/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.