Finance Act 2021

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”.