# Finance Act 2021, Paragraph 7


In section 212A (penalty), in subsection (1)(c)(ii) for “paragraph (c)” substitute “ paragraph (b) ”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/32/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-32/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.