Finance Act 1981 (c. 35)

PART X Miscellaneous and Supplementary

138 Penalties

(1) The Table in section 98 of the [1970 c. 9.] Taxes Management Act 1970 (penalties) shall be amended as follows.

(2) At the end of the first column there shall be inserted—

“Section 63(4), (5), (7) and (8) and section 84 of the Finance Act 1981.”

(3) At the end of the second column there shall be inserted—

“Section 63(1), (2) and (3) of the Finance Act 1981.”