Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 38 Tax agents: dishonest conduct

PART 7 Consequential provisions

TMA 1970

49 In section 103ZA (disapplication of sections 100 to 103)—

(a) omit “or” at the end of paragraph (e), and

(b) at the end of paragraph (f) insert “, or

(g) Schedule 38 to FA 2012 (tax agents: dishonest conduct).”