SCHEDULES
SCHEDULE 21First-year allowances for expenditure wholly for a ring fence trade
Part 1Plant and machinery
7Penalty for failure to provide information etc
1
The Taxes Management Act 1970 (c. 9) is amended as follows.
2
In the second column of the Table in section 98, in the entry relating to requirements imposed by provisions of the Capital Allowances Act, after “45B(5) and (6)," insert “
45G(4) and (5),
”
.