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)â€.

(3)     In subsection (2)—

(a)     after paragraph (cb) insert—

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

(b)     after paragraph (d) insert—

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

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

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

“A failure to comply with section 311CThe first
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