SCHEDULES
SCHEDULE 31Disclosure of tax avoidance schemes
PART 2Amendments of Schedule 17 to F(No.2)A 2017
39
1
Paragraph 39 (penalty for failure to comply with duties under Part 1 of Schedule) is amended as follows.
2
In sub-paragraph (1)(a)(i), for “or 19” substitute “
, 19 or 22C
”
.
3
In sub-paragraph (2)—
a
after paragraph (f) insert—
fa
paragraph 22C (duty to provide further information requested by HMRC: paragraph 22(3) case);
b
after paragraph (g) insert—
ga
paragraph 23A(2) (duty to notify client of reference number: paragraph 22(3) case)
4
In sub-paragraph (4), in the table, at the end insert—
A failure to comply with paragraph 22C
The first day after the end of the period before the end of which the person must comply with paragraph 22C