17(1)In the Table in section 98 of the [1970 c. 9.] Taxes Management Act 1970 (penalties) at the end of the first column there shall be inserted— “Paragraph 12 of Schedule 16 to the Finance Act 1991.
(2)In that Table, at the end of the second column there shall be inserted— “Paragraphs 13 to 16 of Schedule 16 to the Finance Act 1991.