In the second column of the Table in section 98 of the M1Taxes Management Act 1970 (penalties in respect of certain information provisions), in the entry relating to sections 23(2), 33F(4), 48 and 49(2) of the M2Capital Allowances Act 1990, for “and 49(2)” there shall be substituted “ , 49(2) and 51(6A) ”.