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.
Sch. 6 applied (S.) (1.6.2018) by The Local Government Pension Scheme (Scotland) Regulations 2018 (S.S.I. 2018/141), regs. 1(1), 48(2)