Paragraph 2

Section 98 of TMA 1970 (penalties) is amended as follows.

In column 1 of the Table, after the entry for sections 257GG and 257GH(1) and (2) of ITA 2007, insert—

sections 257SG and 257SH(1) and (2) of ITA 2007;

In column 2 of the Table, after the entry for sections 257GE and 257GF of ITA 2007, insert—

sections 257SE and 257SF of ITA 2007;