# Finance Act 2008, Paragraph 7


(1) Section 98C of TMA 1970 (penalties for failure to comply with duties under Part 7 of FA 2004) is amended as follows.
(2) In subsection (2)—
(a) in paragraph (d), for “312(1)” substitute “ 312(2) ”, and
(b) after that paragraph (but before the “and”) insert—
“(da) section 312A(2) (duty of client to notify parties of reference number),”.
(3) In subsection (3)—
(a) for “section 313(1)” substitute “ subsection (1) of section 313 ”, and
(b) after “etc.)” insert “ or regulations under subsection (3) of that section ”.
(4) In subsection (4), for “313(1)” (in both places) substitute “ subsection (1) of section 313 or regulations under subsection (3) of that section ”.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/38/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-38/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.