# Finance Act 2021, Paragraph 13


In section 98 of TMA 1970 (penalty for failure to provide information etc), in the second column of the Table, in the entry relating to CAA 2001, after “45G(4) and (5),” insert “ 45R(5) and (6), ”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/22/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-22/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.