SCHEDULES

SCHEDULE 24Penalties for errors

Part 5General

29Consequential amendments

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).