# The Authorised Investment Funds (Tax) Regulations 2006, Regulation 87: Amendments of TMA 1970


(1) TMA 1970 is amended as follows.
(2) In section 98 (penalties in relation to special returns)—
(a) in subsection (4E) for “Chapter 3 of Part 12 of the principal Act” substitute “ regulations made under section 17(3) of the Finance (No. 2) Act 2005 (as at 1st April 2006, see the Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/[abcd])) ”.
(b) in the first column of the Table—
(i) omit the entry relating to section 468P(6) of ICTA,
(ii) omit the entry relating to regulations under section 468PB(3) of ICTA , and
(iii) at the end insert—
“regulations under section 17(3) of the Finance (No. 2) Act 2005”.

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Source: https://www.legislation.gov.uk/uksi/2006/964/regulation/87 (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-87
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.