# 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/ukdsi/2006/0110740300/regulation/87 (the official version)
Page: https://openlegislation.uk/draft-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.