SCHEDULES

SCHEDULE 28 LIFE POLICIES, LIFE ANNUITIES AND CAPITAL REDEMPTION POLICIES

Part 2 PROVISION OF INFORMATION BY INSURERS

20Penalties

In section 98 of the Taxes Management Act 1970 (c. 9), in the second column of the Table—

a

for the entry “section 552(1) to (4);” substitute “ section 552; ”; and

b

for the entry “regulations under section 552(4A)” substitute “ regulations under section 552ZA(6); ”.