Finance Act 2003, Paragraph 47 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
47(1)In section 98 of the Taxes Management Act 1970 (c. 9) (penalties for failure to furnish information etc)—U.K.
(a)in the first column of the Table, at the appropriate place insert “ Section 421J(4) of ITEPA 2003. ”, and
(b)in the second column of the Table, for the entries relating to sections 432, 433, 445, 465, 466 and 486 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) substitute “ Section 421J(3) of ITEPA 2003. ”.
(2)Sub-paragraph (1) has effect in accordance with the provision made for the substitution of Chapter 1 of Part 7 of the Income Tax (Earnings and Pensions) Act 2003.
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