Part 1 Introduction
Finance Act 2021 (2021 c 26) | Legislation

SCHEDULE 25 Penalties for Deliberately Withholding Information

Section 116

Part 1 Introduction

Introduction

1

(1)     This Schedule provides for penalties to be payable by a person who, by failing to make a return listed in the third column of the Table below on or before the due date, deliberately withholds information which would enable or assist HMRC to assess the person's liability to tax.

(2)     Paragraph 20 provides for this Schedule to apply with modifications where

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