# Finance Act 2021, Paragraph 39


(1) Paragraph 39 (penalty for failure to comply with duties under Part 1 of Schedule) is amended as follows.
(2) In sub-paragraph (1)(a)(i), for “or 19” substitute “ , 19 or 22C ”.
(3) In sub-paragraph (2)—
(a) after paragraph (f) insert—
“(fa) paragraph 22C (duty to provide further information requested by HMRC: paragraph 22(3) case);”;
(b) after paragraph (g) insert—
“(ga) paragraph 23A(2) (duty to notify client of reference number: paragraph 22(3) case)”.
(4) In sub-paragraph (4), in the table, at the end insert—
“
A failure to comply with paragraph 22C
The first day after the end of the period before the end of which the person must comply with paragraph 22C
”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/31/paragraph/39 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-31/paragraph-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.