Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 4 Pensions: lifetime allowance: transitional provision

PART 3 Reference numbers etc

Penalties for non-supply, or fraudulent etc supply, of information under paragraph 17 or 18

20 In column 2 of the Table in section 98 of TMA 1970 (provisions about information where non-compliance etc attracts penalties), at the appropriate place insert—

“paragraph 17 or 18 of Schedule 4 to FA 2016;”