SCHEDULES

SCHEDULE 27U.K.Schedules 24 to 26: consequential provision

Finance Act 2013U.K.

42U.K.In Schedule 43C to FA 2013 (penalty under section 212A: supplementary provision), in paragraph 8—

(a)in sub-paragraph (3)(b), after “Schedule 55 to FA 2009” insert “ , or sub-paragraph (3)(b) or (5)(b) of paragraph 3 or paragraph 20(4) of Schedule 25 to FA 2021 ”;

(b)in sub-paragraph (5)—

(i)omit the “or” at the end of paragraph (c);

(ii)at the end of paragraph (d) insert “, or

(e)Schedule 25 to FA 2021 (penalties for deliberately withholding information).”;

(c)in sub-paragraph (6)—

(i)in paragraph (a)—

(a)omit the “or” at the end of sub-paragraph (ii);

(b)at the end of sub-paragraph (iii) insert “or

(iv)paragraph 3(4)(c) of Schedule 25 to FA 2021,”;

(ii)in paragraph (b)—

(a)omit the “or” at the end of sub-paragraph (ii);

(b)at the end of sub-paragraph (iii) insert “or

(iv)paragraph 3(4)(b) of Schedule 25 to FA 2021,”;

(iii)in paragraph (c)—

(a)omit the “or” at the end of sub-paragraph (ii);

(b)at the end of sub-paragraph (iii) insert “or

(iv)paragraph 3(6)(c) of Schedule 25 to FA 2021,”;

(iv)in paragraph (d)—

(a)omit the “or” at the end of sub-paragraph (ii);

(b)at the end of sub-paragraph (iii), for “and” substitute “or

(iv)paragraph 3(6)(b) of Schedule 25 to FA 2021, and”.