46(1)In the first column of the table in section 98 of TMA 1970 (failure to make required returns, etc) insert at the appropriate place— “ paragraph 14 of Schedule 4ZA to the 1992 Act ”.U.K.
(2)In the second column of the table in section 98 of TMA 1970 insert at the appropriate place— “ paragraph 12 of Schedule 4ZA to the 1992 Act ”.
(3)This paragraph shall come into force on 6th April 2006.