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46(1)In the first column of the table in section 98 of TMA 1970 (failure to make required returns, etc) insert at the appropriate place—
“paragraph 14 of Schedule 4ZA to the 1992 Act”.
(2)In the second column of the table in section 98 of TMA 1970 insert at the appropriate place—
“paragraph 12 of Schedule 4ZA to the 1992 Act”.
(3)This paragraph shall come into force on 6th April 2006.
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