SCHEDULES
SCHEDULE 21Chargeable gains: restriction of gifts relief etc
Penalties for failure to furnish particulars etc
1
(1)
Section 98 of the Taxes Management Act 1970 (c. 9) is amended as follows.
(2)
In the first column of the Table, insert at the appropriate place— “
Section 169G(2) of the 1992 Act.
”
.