Penalties
This section has no associated Explanatory Memorandum
26.—(1) The Table in section 98 of the Taxes Management Act 1970 is modified in accordance with this regulation.
(2) In column 1, there shall be treated as having been added at the end—
“Regulations 21 and 22 of the Income Tax (Purchased Life Annuities) Regulations 2008.”
(3) In column 2, there shall be treated as having been added—
“Regulations 7, 23 and 25 of the Income Tax (Purchased Life Annuities) Regulations 2008.”