Part 3 Other Amendments
Finance Act 2021 (2021 c 26) | Legislation

Part 3 Other Amendments

42

(1)     Section 98C of TMA 1970 (notification under Part 7 of FA 2004: penalties) is amended as follows.

(2)     In subsection (1)(a)(i), for “or (ca)” substitute “, (ca) or (cc)”.

(3)     In subsection (2)—

(a)     after paragraph (cb) insert—

“(cc)     section 311C (duty to provide further information requested by HMRC: section 311(3) case);”;

(b)     after paragraph (d) insert—

“(dza)     section 312ZA(2) (duty to notify client of reference number: section 311(3) case);”.

(4)     In subsection (2ZA)(b), at the beginning insert “(subject to subsection (2ZAB))”.

(5)     In subsection (2ZA), in the table, at the end insert—

“A failure to comply with section 311CThe first
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