Consequential provision
This section has no associated Explanatory Memorandum
3. In section 103A(1) of the Taxes Management Act 1970 (interest on penalties), after “this Part of this Act” insert “(other than section 98C)”.
(1)
Section 103A was inserted by paragraph 33 of Schedule 19 to the Finance Act 1994 (c. 9) and amended by section 115(8) of the Finance Act 1995 (c. 4) and paragraph 40 of Schedule 19 to the Finance Act 1998 (c. 36).