Paragraph 10 I1
In section 121 (reduction in penalty for failure to make tax return: disclosure), in subsection (1), after “section 118,” insert “ 118A, ”.
Annotations
Commencement
- I1
Sch. 4 para. 10 in force at 1.4.2018 by S.I. 2018/35, art. 3
In section 121 (reduction in penalty for failure to make tax return: disclosure), in subsection (1), after “section 118,” insert “ 118A, ”.
Sch. 4 para. 10 in force at 1.4.2018 by S.I. 2018/35, art. 3