Paragraph 11
(1)
Column 2 of the Table at the end of section 98 of TMA 1970 (special returns: penalties) is amended as follows.
(2)
After the entry for section 228 of TIOPA 2010 insert—
“
Regulations under paragraph 16 of Schedule 18 to the Finance Act 2011. ”
(3)
After the entry for regulations under section 61(5) of FA 2012 insert—
“
Regulations under paragraph 3 of Schedule 22 to the Finance Act 2013. Regulations under paragraph 8 of Schedule 6 to the Finance Act 2014. ”
Notes on Schedule 6
Modifications
- C1
Sch. 6 applied (S.) (1.6.2018) by The Local Government Pension Scheme (Scotland) Regulations 2018 (S.S.I. 2018/141), regs. 1(1), 48(2)