http://www.legislation.gov.uk/uksi/1994/2508/contents/made

The Finance Act 1989, section 165(2), (Appointed Day) Order 1994

Tax

King's Printer of Acts of Parliament

2011-07-04

INCOME TAX

Section 98A of the Taxes Management Act 1970 (c. 9) (“section 98A”) (inserted by section 165(1) of the Finance Act 1989) provides for special penalties in relation to a failure to make a return in accordance with any provision of regulations made under section 203(2) (PAYE) or 566(1) (Sub-contractors) of the Income and Corporation Taxes Act 1988 (c. 1) which specifies that section 98A shall apply.