SCHEDULES

C1SCHEDULE 6Transitional provision relating to new standard lifetime allowance for the tax year 2014-15 etc

Annotations:
Modifications etc. (not altering text)

PART 3Other provision

Amendment of section 98 of TMA 1970

11

1

Column 2 of the Table at the end of section 98 of TMA 1970 (special returns: penalties) is amended as follows.

2

After the entry for section 228 of TIOPA 2010 insert—

Regulations under paragraph 16 of Schedule 18 to the Finance Act 2011.

3

After the entry for regulations under section 61(5) of FA 2012 insert—

Regulations under paragraph 3 of Schedule 22 to the Finance Act 2013.

Regulations under paragraph 8 of Schedule 6 to the Finance Act 2014.