2(1)In section 98 of the [1970 c. 9.] Taxes 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)”.