Finance Act 2003 (c. 14)

SCHEDULES

SCHEDULE 30 U.K. First-year allowances for expenditure on environmentally beneficial plant or machinery

Penalty for failure to provide information etc U.K.

6 U.K. In the second column of the Table in section 98 of the Taxes Management Act 1970 (c. 9) (penalty for failure to provide information etc), in the entry relating to requirements imposed by the Capital Allowances Act 2001 (c. 2), after “45G(5) and (6)” insert “ , 45I(5) and (6) ”.