23—The Table in section 98 of the Act of 1970 (penalties) shall be amended as follows—
(a)at the appropriate place in the first column there shall be inserted—
| “Paragraph 15A(2) of Schedule 5 to the Finance Act 1983”; and |
(b)at the appropriate place in the second column there shall be inserted—
| “Paragraph 15A(1) of Schedule 5 to the Finance Act 1983”. |