Finance Act 1997

Part IIConsequential amendment of the Taxes Management Act 1970

9In the second column of the Table in section 98 of the [1970 c. 9.] Taxes Management Act 1970 (penalties in respect of certain information provisions), in the entry relating to sections 23(2), 33F(4), 48 and 49(2) of the [1990 c. 1.] Capital Allowances Act 1990, for β€œand 49(2)” there shall be substituted β€œ, 49(2) and 51(6A)”.