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Finance Act 1996
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5In the Table in section 98 of the [1970 c. 9.] Taxes Management Act 1970 (penalties in respect of certain information provisions), after the entry in the second column relating to Schedule 13 to the Taxes Act 1988, there shall be inserted the following entry—
“Schedule 13A, paragraphs 11, 12 and 13;”.
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