7(1)Section 98C of TMA 1970 (penalties for failure to comply with duties under Part 7 of FA 2004) is amended as follows.U.K.
(2)In subsection (2)—
(a)in paragraph (d), for “312(1)” substitute “ 312(2) ”, and
(b)after that paragraph (but before the “and”) insert—
“(da)section 312A(2) (duty of client to notify parties of reference number),”.
(3)In subsection (3)—
(a)for “section 313(1)” substitute “ subsection (1) of section 313 ”, and
(b)after “etc.)” insert “ or regulations under subsection (3) of that section ”.
(4)In subsection (4), for “313(1)” (in both places) substitute “ subsection (1) of section 313 or regulations under subsection (3) of that section ”.
Commencement Information
I1Sch. 38 para. 7 in force at 1.11.2008 for the purposes of the amendments made by that paragraph (but not for the purposes of Stamp Duty Land Tax) by S.I. 2008/1935, art. 2(1) (with art. 2(2))
I2Sch. 38 para. 7 in force at 1.4.2010 for the purposes of Stamp Duty Land Tax by S.I. 2010/409, art. 2