Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 11 Tax relief for social investments

PART 2 Consequential amendments

2 (1) Section 98 of TMA 1970 (penalties) is amended as follows.

(2) In column 1 of the Table, after the entry for sections 257GG and 257GH(1) and (2) of ITA 2007, insert—

“sections 257SG and 257SH(1) and (2) of ITA 2007;”

(3) In column 2 of the Table, after the entry for sections 257GE and 257GF of ITA 2007, insert—

“sections 257SE and 257SF of ITA 2007;”