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SCHEDULES

SCHEDULE 24Penalties for errors

Part 5General

Consequential amendments

29The following provisions are omitted—

(a)sections 95, 95A, 97 and 98A(4) of TMA 1970 (incorrect returns and accounts),

(b)sections 100A(1) and 103(2) of TMA 1970 (deceased persons),

(c)in Schedule 18 to FA 1998 (company tax returns), paragraphs 20 and 89 (company tax returns), and

(d)sections 60, 61, 63 and 64 of VATA 1994 (evasion).