Finance Act 2001

Penalties U.K.

20 In section 98 of the Taxes Management Act 1970 (c. 9), in the second column of the Table—

(a) for the entry “section 552(1) to (4);” substitute “ section 552; ”; and

(b) for the entry “regulations under section 552(4A)” substitute “ regulations under section 552ZA(6); ”.