xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
38U.K.In section 100(6)(a) of the Taxes Management Act 1970 (determination of penalties), for “section 94(6) above" substitute “ paragraph 18(2) of Schedule 18 to the Finance Act 1998 ”.