123Prevention of exploitation of transitional provisions
Schedule 22 to this Act shall have effect for preventing the exploitation of, and (in certain cases) penalising attempts to exploit, the transitional provisions set out in paragraphs 2(2) and (4), 4(2) and 6(2)(a) and (4) of Schedule 20 to the [1994 c. 9.] Finance Act 1994 (changes for facilitating self-assessment: transitional provisions and savings).