SCHEDULES
C1C2SCHEDULE 24Penalties for errors
Annotations:
Modifications etc. (not altering text)
C2
Sch. 24 applied (6.4.2008) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), Sch. 4 paras. 22(7), 31(8) (as amended by The Social Security (Contributions) (Amendment No. 3) Regulations 2008 (S.I. 2008/636), regs. 1(3)(b), 7)
Part 5General
Consequential amendments
I129
The following provisions are omitted—
a
sections 95, 95A, 97 and 98A(4) of TMA 1970 (incorrect returns and accounts),
b
sections 100A(1) and 103(2) of TMA 1970 (deceased persons),
c
in Schedule 18 to FA 1998 (company tax returns), paragraphs 20 and 89 (company tax returns), and
d
sections 60, 61, 63 and 64 of VATA 1994 (evasion).
Sch. 24 applied (N.I.) (1.4.2008) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000 (S.R. 2000/121), regs. 7(2A)(b), 26(4) (as amended by S.R. 2008/129, regs. 1, 3(a), 4)