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The Authorised Investment Funds (Tax) Regulations 2006
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- UK Statutory Instruments
- 2006 No. 964
- PART 7
- CHAPTER 1
- Regulation 87
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Amendments of TMA 1970U.K.
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87.—(1) TMA 1970 M1 is amended as follows.
(2) In section 98 (penalties in relation to special returns)—
(a)in subsection (4E) M2 for “Chapter 3 of Part 12 of the principal Act” substitute “ regulations made under section 17(3) of the Finance (No. 2) Act 2005 (as at 1st April 2006, see the Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/[abcd])) ”.
(b)in the first column of the Table—
(i)omit the entry relating to section 468P(6) of ICTA,
(ii)omit the entry relating to regulations under section 468PB(3) of ICTA M3, and
(iii)at the end insert—
“regulations under section 17(3) of the Finance (No. 2) Act 2005”.
Marginal Citations
M2Section 98(4E) was inserted by section 203(12) of the Finance Act 2003 (c. 14).
M3The entries relating to section 468P(6) and to regulations under section 468PB(3) were inserted by section 203(13) of the Finance Act 2003.
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