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Taxes Management Act 1970
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- UK Public General Acts
- 1970 c. 9
- SCHEDULE 4
- Penalties, etc.
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Penalties, etc.
10Section 98 of this Act shall have effect as if the Table contained in it (columns 1 and 2 of which correspond respectively to columns 2 and 3 of Schedule 6 to the [1960 c. 44.] Finance Act 1960) included, in the appropriate column, so far as they remain in force, the enactments and regulations mentioned in or added to the said Schedule 6 which were repealed or terminated by any Act passed before this Act.
11Section. 103(2) of this Act shall not apply to tax for any year before the year 1936-37.
12The repeals made by the principal Act shall not affect proceedings for any offence punishable under section 505 of the [1952 c. 10.] Income Tax Act 1952 and committed before the repeal of the said section 505 by the [1968 c. 60.] Theft Act 1968, or, in Northern Ireland, by the [1969 c. 16 (N.I.).] Theft Act (Northern Ireland) 1969.
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