Amendment of section 98 of TMA 1970
This section has no associated Explanatory Notes
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.” |