PART 1Introduction

Structure of the Regulations3

1

Regulations 5 to 21 make provision corresponding to Part 7 (other than section 314 (legal professional privilege)) in so far as that Part applies to income tax.

2

Regulations 22 to 24 make provision corresponding to section 98C and section 118(2) of the Taxes Management Act 19706 (penalties for failure to comply with Part 7 of the Finance Act 2004) and other provisions of the Taxes Management Act 1970 in so far as they relate to a penalty under section 98C.

3

Regulations 25 to 28 modify regulations made under Part 7 in so far as they apply to income tax.