# Finance Act 2021, Paragraph 40


In paragraph 40 (penalties: supplementary), in sub-paragraph (2), after paragraph (a) (but before the “and” immediately after it) insert—
“(aa) in the case of a penalty for a person's failure to comply with paragraph 22C, to the amount of any fees received, or likely to have been received, by the person in connection with the arrangements, the proposed arrangements or the proposal,”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/31/paragraph/40 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-31/paragraph-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.