SCHEDULES

SCHEDULE 22 Capital allowances for freeport tax sites

PART 3 Related amendments

TMA 1970

13 In section 98 of TMA 1970 (penalty for failure to provide information etc), in the second column of the Table, in the entry relating to CAA 2001, after “45G(4) and (5),” insert “45R(5) and (6),”.