SCHEDULES

SCHEDULE 16 Corporate venturing scheme: consequential amendments

Penalties in connection with returns etc.

1

1

In section 98 of the M1Taxes Management Act 1970, the Table is amended as follows.

2

In the second column after the final entry insert—

paragraph 64 or 65 of Schedule 15 to the Finance Act 2000

3

In the first column after the final entry insert—

paragraph 66 of Schedule 15 to the Finance Act 2000