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Status:
Point in time view as at 28/07/2000.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1998, Paragraph 37.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
37U.K.In section 97A of the Taxes Management Act 1970 (two or more tax-geared penalties in respect of same tax), omit paragraph (b) and the word “or" preceding it.
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