SCHEDULES

SCHEDULE 29 Paying and Collecting Agents etc.

Part II Other Provisions

Penalties

F12

(1)

In section 98 of the M1Taxes Management Act 1970 (penalties in respect of certain information provisions) the words “regulations under section 118D, 118F, 118G, 118H or 118I;” shall be inserted—

(a)

in column 1 of the Table, after “regulations under section 42A”; and

(b)

in column 2 of the Table, after “regulations under section 51B”.

(2)

In the same section—

(a)

the words “ regulations under section 124(3); ” shall be inserted in column 1 of the Table after the words inserted by sub-paragraph (1)(a) above; and

(b)

for the words “section 124(3)” in column 2 of the Table there shall be substituted “ regulations under section 124(3) ”.