Taxes Management Act 1970

98 Special returns, etc. U.K.

(1) [F1 Subject to [F2 the provisions of this section and] section 98A below, where] any person—

(a) has been required, by a notice served under or for the purposes of any of the provisions specified in the first column of the Table below, to deliver any return or other document, to furnish any particulars, to produce any document, or to make anything available for inspection, and he fails to comply with the notice, or

(b) fails to furnish any information, give any certificate or produce any document or record in accordance with any of the provisions specified in the second column of the Table below,

he shall be liable, subject to [F1 subsections (3) and (4) below—

(i) to a penalty not exceeding £300, and

(ii) if the failure continues after a penalty is imposed under paragraph (i) above, to a further penalty or penalties not exceeding £60 for each day on which the failure continues after the day on which the penalty under paragraph (i) above was imposed (but excluding any day for which a penalty under this paragraph has already been imposed)].

(2) [F3 Subject to section 98A below, where] a person fraudulently or negligently furnishes, gives, produces or makes any incorrect information, certificate, document, record or declaration of a kind mentioned in any of the provisions specified in either column of the Table below, he shall be liable to a penalty not exceeding [F3 £3000].

[F4 (3) No penalty shall be imposed under subsection (1) above in respect of a failure within paragraph (a) of that subsection at any time after the failure has been remedied.

(4) No penalty shall be imposed under paragraph (ii) of subsection (1) above in respect of a failure within paragraph (b) of that subsection at any time after the failure has been remedied.]

[F5 (4A) If—

(a) a failure to comply with section 350(1) of, or Schedule 16 to, the principal Act arises from a person’s failure to deliver an account, or show the amount, of a payment, and

(b) the payment is within subsection (4B) below,

subsection (1) above shall have effect as if for “£300” there were substituted “£3,000” and as if for “£60” there were substituted “£600”.

(4B) A payment is within this subsection if—

(a) the payment is made by a company without an amount representing the income tax on the payment being deducted from the payment,

(b) at the time the payment is made, the company—

(i) does not believe that either of the conditions specified in section 349B of the principal Act is satisfied, or

(ii) where it believes that either of those conditions is satisfied, could not reasonably so believe,

(c) the payment is one from which tax is deductible under section 349 of the principal Act unless the company reasonably believes that one of those conditions is satisfied, and

(d) neither of those conditions is satisfied at the time the payment is made.

(4C) In subsection (4B) above “company” includes a partnership of which any member is a company.]

[F6 (5) In the case of a failure to comply with section 765A(2)(a) or (b) of the principal Act, subsection (1) above shall have effect as if for “£300” there were substituted “£3000” and as if for “£60” there were substituted “£600”.]

[F7 TABLE

1.	2.
Part III of this Act, F8 . . .	In the principal Act—
[F9 regulations under section 59E of this Act;]	F10 . . .
F11 . . .	[F12 regulations under section 42A;]
In the principal Act—	F13 . . .
F14 [section 38(5)];	F15 . . .
F14 [section 42];	F15 . . .
[F12 regulations under section 42A;]	section 136(6);
F15 . . .	[F16 section 140G;]
F15 . . .	F17 ...
F18 . . .	F19 . . .
regulations under section 202;	F18 . . .
section 217;	regulations under section 202;
section 226(3) and (4);	regulations under section 203;
section 234(7)(b), (8) and (9);	section 216;
[F20 section 246H;]	section 226(1) and (2);
section 250(6) and (7);	section 234(5), (6) and (7)(a);
section 272(7);	section 250(1) to (5);
section 310(4) and (5);	section 310(1), (2)[F21 , (2A)] and (3);
F22 [regulations under section 326C ]	section 313(5);
regulations under section 333;	F22 [Regulations under section 326C ]
[F23 regulations under section 333B;]	Regulations under section 333;
[F24 regulations under section 431E(1) or 441A(3);]	[F23 regulations under section 333B;]
regulations under section 476(1);	section 350(1);
F25 [regulations under section 477A ]	section 375(5);
F26 . . .	[F27 regulations under section 431E(1) or 441A(3);]
section 482(3);	[F28 regulations under section 444BB;]
regulations under section 482(11);	[F28 regulations under section 444BD;]
section 483;	regulations under section 476(1);
Regulations under section 555(7);	F25 [regulations under section 477A ;]
section 561(8);	F29 [section 482(2) ]
section 588(7);	regulations under section 482(11);
regulations under section 602;	[F30 section 552;]
[F31 regulations under section 605(1A)(b) to (d);]	[F32 regulations under section 552ZA(6);]
[F33 section 605(3)(b) and (4);]	regulations under section 555(7);
regulations under section 612(3);	[F34 regulations under section 566(1), (2) or (2A);]
regulations under section 639;	section 577(4);
[F35 regulations under section 651A(1)(b) to (d);]	section 588(6);
F36 . . .	regulations under section 602;
[F37 section 660F]	[F38 regulations under section 605(1A)(a);]
section 700(4);	section 605(3)(a);
section 708;	regulations under section 612(3);
section 728;	regulations under section 639;
F39 . . .	[F40 regulations under section 651A(1)(a);]
section 730(8);	F41 [section 765A(2)(a);]
F42 . . .	F43 . . .
section 745(1);	F44 . . .
section 755;	F45 . . .
F41 [section 765A(2)(b) ;]	F45 . . .
[F46 section 767C;]	regulations under paragraph 7 of Schedule 14;
section 768(9);	Schedule 15, paragraph 14(4);
F43 . . .	[F47 Schedule 15B, paragraph 5(1);]
section 774(5);	Schedule 16;
section 778;	Schedule 22, paragraph 2.
section 815;	Regulations under section [F48 151 of the 1992 Act].
F49 . . .	[F50 Sections 43(5) and (6), [F51 45B(5) and (6),] 118 to 120, 145(2) and (3) and 203 of the Capital Allowances Act]
Schedule 5, paragraph 10;	Regulations 16 and 17 of the Income Tax (Interest Relief) Regulations 1982.
F52 Schedule 9, [paragraph 6];	Paragraph 15(3) of Schedule 14 to the Finance Act 1984.
Schedule 15 paragraph 14(5);	F53 . . .
[F54 Schedule 15B, paragraph 5(2);]	F55 [Section 85(1) and (2) of the Finance Act 1988 ]
F56 . . .	F57 [Regulations under section 57 of the Finance Act 1989.]
Schedule 22, paragraph 4.	F58 . . .
[F59 regulations under paragraph 11B(5) of Schedule 28B]	[F60 Regulations under section 33 of the Finance Act 1991].
Section 32 of the Finance Act 1973.	F61 . . .
Paragraph 2 of Schedule 15 to the Finance Act 1973.	[F62 Section 28(2) of the Finance (No.2) Act 1992.]
Regulations under section [F63 151 of the 1992 Act].	[F64 Paragraphs 2 to 6 of Schedule 5A to the 1992 Act.]
Paragraph [F65 2(9) of Schedule 1 to the 1992 Act].	[F66 regulations under section 73 of the Finance Act 1995;]
F67 . . .	[F68 Section 110ZA of the Social Security Administration Act 1992.]
Section [F69 98 of the 1992 Act].	[F70 Section 104ZA of the Social Security Administration (Northern Ireland) Act 1992.]
Paragraph 15(1) of Schedule 14 to the Finance Act 1984.	[F71 Section 86(4) of the Finance Act 1999.]
Paragraph 6(1) of Schedule 22 to the Finance Act 1985.	[F72 paragraph 65 of Schedule 14 to the Finance Act 2000;]
[F73 Section 79(6) of the 1992 Act].	[F74 paragraph 64 or 65 of Schedule 15 to the Finance Act 2000]
F75 [Regulations under section 57 of the Finance Act 1989 ]	[F76 Paragraph 93(2) of Schedule 22 to the Finance Act 2000]
F77 [Section 73 of the Finance Act 1989 ]	[F78 Paragraph 129 of Schedule 22 to the Finance Act 2000]
F57 [Paragraphs 2 to 4 of Schedule 12 to the Finance Act 1989 ]	[F79 paragraph 6 of Schedule 34 to the Finance Act 2002]
[F80 235 of the 1992 Act].	[F81 paragraph 7 of Schedule 35 to the Finance Act 2002]
[F60 Regulations under section 33 of the Finance Act 1991]
[F82 Paragraph [F83 10 of Schedule 5 to the 1992 Act]]
[F84 section 86(12) of the Finance Act 1995;]
[F85 paragraph 117 of Schedule 8 to the Finance Act 2000]
[F86 paragraph 64 of Schedule 14 to the Finance Act 2000;]
[F87 paragraph 66 of Schedule 15 to the Finance Act 2000]
[F88 paragraph 10 of Schedule 34 to the Finance Act 2002]
[F89 paragraph 11 of Schedule 35 to the Finance Act 2002]

The references in this Table to regulations under section 602 have effect only for the purpose of giving effect to any provision mentioned in paragraphs (a) and (b) of subsection (2) of that section]

Textual Amendments

F1 Finance Act 1989 (c. 26), s. 164(2), (7) in relation to failures beginning, or information etc. furnished, on or after 27 July 1989.

F2 Finance Act 1990 (c. 29), s. 68(3)(a) for transactions carried out on or after 1 July 1990.

F3 Finance Act 1989 (c. 26), s. 164(3), (7) in relation to failures beginning, or information etc. furnished, on or after 27 July 1989.

F4 Finance Act 1989 (c. 26), s. 164(4), (7) in relation to failures beginning, or information etc. furnished, on or after 27 July 1989.

F5 S. 98(4A)-(4C) inserted (with effect in accordance with s. 85(4) of the amending Act) by Finance Act 2001 (c. 9), s. 85(2)

F6 Finance Act 1990 (c. 29), s. 68(3)(b) for transactions carried out on or after 1 July 1990.

F7 Table substituted by Income and Corporation Taxes Act 1988 (c. 1), Sch. 29 para. 9 (see also Finance Act 1988 (c. 39), Sch. 14 Part VI).

F8 Words repealed by Finance Act 1989 (c. 26), ss. 164(5)(a)and 187and Sch. 17 Part VIII in relation to any failure to comply with a notice etc. on or after 27 July 1989.

F9 Words in s. 98 inserted (with effect in accordance with s. 89(3) of the amending Act) by Finance Act 1999 (c. 16), s. 89(1)

F10 Words in s. 98 repealed (with effect in accordance with s. 38(2)(3) of the amending Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. 3(4)

F11 Words in s. 98 repealed (with effect in accordance with reg. 1(1) of the amending S.I.) by The General and Special Commissioners (Amendment of Enactments) Regulations 1994 (S.I. 1994/1813), Sch. 1 para. 13, Sch. 2 Pt. I

F12 Words in s. 98 inserted (1.5.1995) by Finance Act 1995 (c. 4), s. 40(2)

F13 Words in s. 98 repealed (with effect in accordance with s. 37(3) of the amending Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. 3(3)

F14 Entries transferred to column 1 from column 2 by Finance Act 1989 (c. 26), s. 164(5)(b) in relation to any failure to comply with a notice etc. on or after 27 July 1989.

F15 Words in s. 98 repealed (28.7.2000) by Finance Act 2000 (c. 17), Sch. 40 Pt. 2(17)

F16 Words in s. 98 inserted (31.7.1998) by Finance Act 1998 (c. 36), s. 52(2)

F17 Repealed by Finance Act 1988 (c. 39), s. 148and Sch. 14 Part VI in relation to acquisitions on or after 26 October 1987.

F18 Words in s. 98 repealed (with effect in accordance with s. 61(2)(3) of the amending Act) by Finance Act 1997 (c. 16), Sch. 18 Pt. 6(3) Note 2

F19 Words in s. 98 repealed (with application in accordance with s. 58(4) of the amending Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. 3(9)

F20 Words in s. 98 inserted (3.5.1994) by Finance Act 1994 (c. 9), Sch. 16 para. 10

F21 Word in s. 98 inserted (with effect in accordance with Sch. 15 para. 39(2) of the amending Act) by Finance Act 2001 (c. 9), Sch. 15 para. 39(1)

F22 Finance Act 1990 (c. 29), s. 28(2).

F23 Words in s. 98 inserted (31.7.1998) by Finance Act 1998 (c. 36), s. 77(2)

F24 Words in s. 98 Table inserted (with effect in accordance with Sch. 8 paras. 55, 57 of the amending Act) by Finance Act 1995 (c. 4), Sch. 8 para. 50(a)

F25 Finance Act 1990 (c. 29), s. 30and Sch. 5 para. 15.

F26 Words repealed by Finance Act 1989 (c. 26), ss. 164(5)(c), 187, Sch. 17 Part VIII in relation to any failure to comply with a notice etc. on or after 27 July 1989.

F27 Words in s. 98 Table inserted (with effect in accordance with Sch. 8 paras. 55, 57 of the amending Act) by Finance Act 1995 (c. 4), Sch. 8 para. 50(b)

F28 S. 98 entries inserted (29.4.1996) by Finance Act 1996 (c. 8), Sch. 32 para. 2

F29 Finance Act 1989 (c. 26), s. 164(5)(c)in relation to any failure to comply with a notice etc. on or after 27 July 1989.

F30 Words in s. 98 substituted (with effect in accordance with s. 83(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 28 para. 20(a)

F31 Words in s. 98 inserted (3.5.1994) by Finance Act 1994 (c. 9), s. 105(4)(a)

F32 Words in s. 98 substituted (with effect in accordance with s. 83(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 28 para. 20(b)

F33 Words in s. 98 Table substituted (1.1.1996) by Finance Act 1994 (c. 9), s. 105(4)(b)(5); S.I. 1995/3125, art. 2

F34 Words in s. 98 substituted (29.4.1996) by Finance Act 1996 (c. 8), s. 178(2)

F35 Words in s. 98 inserted (31.7.1998) by Finance Act 1998 (c. 36), s. 96(3)(a)

F36 S. 98 entry repealed (1.10.2000) by Finance Act 1998 (c. 36), s. 96(3)(b)(4), Sch. 27 Pt. III(21); S.I. 2000/2319, art. 2

F37 Words in s. 98 Table substituted (with effect in accordance with s. 74(2) of the amending Act) by Finance Act 1995 (c. 4), Sch. 17 para. 23

F38 Words in s. 98 inserted (3.5.1994) by Finance Act 1994 (c. 9), s. 105(4)(c)

F39 S. 98 entry repealed (with effect in accordance with s. 159(1) of the amending Act) by Finance Act 1996 (c. 8), Sch. 41 Pt. 5(21)

F40 Words in s. 98 inserted (31.7.1998) by Finance Act 1998 (c. 36), s. 96(3)(c)

F41 Finance Act 1990 (c. 29), s. 68(3)(c), (d)respectively.

F42 Words in s. 98 repealed (with effect in accordance with Sch. 10 para. 16(3) by the amending Act) by Finance Act 1997 (c. 16), Sch. 18 Pt. 6(10)

F43 Words in s. 98 repealed (with effect in accordance with s. 108(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. 3(25)

F44 Words in s. 98 repealed (with effect in accordance with Sch. 7 para. 32 of the amending Act) by Finance Act 1996 (c. 8), Sch. 7 para. 29(b), Sch. 41 Pt. 5(2) (with Sch. 7 paras. 33-35)

F45 Words in s. 98 repealed (with effect in accordance with Sch. 3 by the amending Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. 3(2)

F46 Words in s. 98 inserted (with effect in accordance with s. 115(3) of the amending Act) by Finance Act 1998 (c. 36), s. 115(2)

F47 Words in s. 98 Table inserted (with effect in accordance with s. 71(4) of the amending Act) by Finance Act 1995 (c. 4), s. 71(3)(b)

F48 Words in s. 98 Table substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 2(10)(b)(i) (with ss. 60, 101(1), 171, 201(3)).

F49 Words in s. 98 repealed (with effect in accordance with Sch. 7 para. 32 of the amending Act) by Finance Act 1996 (c. 8), Sch. 7 para. 29(a), Sch. 41 Pt. 5(2) (with Sch. 7 paras. 33-35)

F50 Words in s. 98 substituted (with effect in accordance with s. 579(1) of the amending Act) by Capital Allowances Act 2001 (c. 2), Sch. 2 para. 4(2) (with Sch. 3)

F51 Words in s. 98 inserted (with effect in accordance with s. 65 of the amending Act) by Finance Act 2001 (c. 9), Sch. 17 para. 5

F52 Finance Act 1990 (c. 29), s. 89and Sch. 14 para. 15 (correction of errors)—deemed to have been made by the Taxes Act 1988.

F53 Repealed by Capital Allowances Act 1990 (c. 1), s. 164(4), Sch. 2

F54 Words in s. 98 Table inserted (with effect in accordance with s. 71(4) of the amending Act) by Finance Act 1995 (c. 4), s. 71(3)(a)

F55 Finance Act 1988 (c. 39), s. 85(3).

F56 Repealed by Finance Act 1989 (c. 26), s. 187and Sch. 17 Part Von and after 27 July 1989.

F57 Finance Act 1989 (c. 26), s. 107and Sch. 12 para. 5.

F58 Words in s. 98 Table repealed (16.7.1992 with application in relation to claims made after 16.7.1992) by Finance (No. 2) Act 1992 (c. 48), ss. 28, 82, Sch. 18 Pt.VII.

F59 Words in s. 98 inserted (with application in accordance with Sch. 18 para. 8(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 18 para. 8(3)

F60 Words in s. 98 Table added (25.7.1991) by Finance Act 1991 (c. 31),, s. 33(2)

F61 Words in s. 98 repealed (with effect in accordance with s. 97 of the repealing Act) by Finance Act 1994 (c. 9), Sch. 26 Pt. 5(10)

F62 Entry in s. 98 Table inserted (16.7.1992 with application in relation to claims made after 16.7.1992) by Finance (No. 2) Act 1992 (c. 48), s. 28(4)(6).

F63 Words in s. 98 Table substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 2(10)(a)(i) (with ss. 60, 101(1), 171, 201(3)).

F64 Words in s. 98 inserted (3.5.1994) by Finance Act 1994 (c. 9), s. 97(6)

F65 Words in s. 98 Table substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 2(10)(a)(ii) (with ss. 60, 101(1), 171, 201(3)).

F66 Words in s. 98 Table inserted (1.5.1995) by Finance Act 1995 (c. 4), s. 73(5)

F67 Words in s. 98 repealed (with effect in accordance with s. 579(1) of the amending Act) by Capital Allowances Act 2001 (c. 2), Sch. 2 para. 4(1), Sch. 4 (with Sch. 3)

F68 Words in s. 98 inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 5 para. 1; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F69 Words in s. 98 Table substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 2(10)(a)(iii) (with ss. 60, 101(1), 171, 201(3)).

F70 Words in s. 98 inserted (1.4.1999) by The Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671), art. 1(3), Sch. 4 para. 1; S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

F71 Words in s. 98 inserted (27.7.1999) by Finance Act 1999 (c. 16), s. 86(9)

F72 Words in s. 98 inserted (28.7.2000) by Finance Act 2000 (c. 17), Sch. 14 para. 65(3)

F73 Words in s. 98 Table substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 2(10(a)(iv) (with ss. 60, 101(1), 171, 201(3)).

F74 Words in s. 98 inserted (with effect in accordance with s. 63(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 16 para. 1(2)

F75 Finance Act 1989 (c. 26), s. 57(2).

F76 Words in s. 98 inserted (28.7.2000) by Finance Act 2000 (c. 17), Sch. 22 para. 93(4)

F77 Finance Act 1989 (c. 26), s. 73(9).

F78 Words in s. 98 inserted (28.7.2000) by Finance Act 2000 (c. 17), Sch. 22 para. 129(3)

F79 Words in s. 98 inserted (retrospective and with application in accordance with s. 111(1)(2)(7)-(9) of the amending Act) by Finance Act 2002 (c. 23), s. 111(10), Sch. 34 para. 6(3)

F80 Words in s. 98 Table substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 2(10)(v) (with ss. 60, 101(1), 171, 201(3)).

F81 Words in s. 98 inserted (retrospective and with application in accordance with s. 113(1)(2)(6)-(8) of the amending Act) by Finance Act 2002 (c. 23), s. 113(9), Sch. 35 para. 7(3)

F82 Words in s. 98 Table inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 89(1), Sch. 16 para. 17

F83 Words in s. 98 Table substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 2(10)(a)(vi) (with ss. 60, 101(1), 171, 201(3)).

F84 Words in s. 98 Table inserted (1.5.1995) by virtue of Finance Act 1995 (c. 4), s. 86(12)

F85 Words in s. 98 inserted (28.7.2000) by Finance Act 2000 (c. 17), Sch. 17 para. 117(4)

F86 Words in s. 98 inserted (28.7.2000) by Finance Act 2000 (c. 17), Sch. 14 para. 64(3)

F87 Words in s. 98 inserted (with effect in accordance with s. 63(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 16 para. 1(3)

F88 Words in s. 98 inserted (retrospective and with application in accordance with s. 111(1)(2)(7)-(9) of the amending Act) by Finance Act 2002 (c. 23), s. 111(10), Sch. 34 para. 10(3)

F89 Words in s. 98 inserted (retrospective and with application in accordance with s. 113(1)(2)(6)-(8) of the amending Act) by Finance Act 2002 (c. 23), s. 113(9), Sch. 35 para. 11(3)

Modifications etc. (not altering text)

C1 S. 98 applied (with modifications) by Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1).

S. 98 applied by Finance Act 1981 (c. 35), s. 134, Sch. 17 para. 18 (special tax on banking deposits).

C2 S. 98 applied (E.W.S.) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 1(4), 173(4), Sch. 1 para. 6(7)

S. 98 applied (N.I.) (1.7.1992) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), ss. 1(4), 173(4), Sch. 1 para. 6(7)

C3 S. 98 amended (27.7.1993) by 1993 c. 34, s. 187(8)

C4 S. 98 applied (with modifications) (1.10.1993) by The Income Tax (Manufactured Overseas Dividends) Regulations 1993 (S.I. 1993/2004), reg. 11(12)(13)

C5 S. 98 applied (with modifications) (1.7.1997) by The Manufactured Dividends (Tax) Regulations 1997 (S.I. 1997/993), regs. 1, 8(5)(6)

C6 S. 98 modified by Social Security Administration Act 1992 (c. 5), s. 111(4) (as inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 5 para. 4(3); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6))

C7 S. 98 applied (with modifications) (N.I.) (1.4.2000) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000 (S.R. 2000/121), regs. 1, 7(1), 43(6)

C8 S. 98 applied (with modifications) (E.W.) (1.4.2000) by Education (Student Loans) (Repayment) Regulations 2000 (S.I. 2000/944), regs. 1(1), 7(1), 43(6)

C9 S. 98(1) modified (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 13(3)

C10 S. 98(2) modified (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 14(3)(a)