Finance Act 2014, Paragraph 11 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
11(1)Column 2 of the Table at the end of section 98 of TMA 1970 (special returns: penalties) is amended as follows.U.K.
(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.” |
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