Paragraph 43 I1 In section 121(1) (reduction in penalty for failure to make tax return: disclosure), for “or 120” substitute “, 120, 120B, 120E or 120F”. Annotations Commencement I1 Sch. 2 para. 43 in force at 19.9.2025, see s. 67(1) ← Paragraph 42 Paragraph 43 Paragraph 44 →