Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 6 Transitional provision relating to new standard lifetime allowance for the tax year 2014-15 etc

PART 3 Other provision

Amendment of section 98 of TMA 1970

11 (1) Column 2 of the Table at the end of section 98 of TMA 1970 (special returns: penalties) is amended as follows.

(2) After the entry for section 228 of TIOPA 2010 insert—

“Regulations under paragraph 16 of Schedule 18 to the Finance Act 2011.”

(3) After the entry for regulations under section 61(5) of FA 2012 insert—

“Regulations under paragraph 3 of Schedule 22 to the Finance Act 2013.

Regulations under paragraph 8 of Schedule 6 to the Finance Act 2014.”