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).