3.In their application in relation to penalties payable under paragraph...
4.In their application in relation to penalties payable under paragraph...
5.In their application in relation to assessments falling within paragraph...
7.Notwithstanding paragraph 29(d) of Schedule 24 (consequential amendments), sections 60...
9.Schedule 2 contains consequential amendments to secondary legislation.
Consequential Amendments - Primary Legislation
2.In section 59C(4) (surcharges on unpaid income tax and capital...
3.In section 100B(1) (appeals against penalty determinations) for “sections 93,...
6.In paragraph 15(1)(a)(ii) of Schedule 1 after “section 8 of...
10.After subsection (1G) add— (1H) Where a person is liable...
13.In section 66(7) (failure to submit EC sales statement or...
14.In section 69(9)(c) (breaches of regulatory provisions) after “section 60...
15.In section 69A(7)(a) (breach of record-keeping requirements etc in relation...
16.In section 69B(7)(a) (breach of record keeping requirements imposed by...
17.In paragraph 10(3)(b) of Schedule 11A(a) (disclosure of avoidance schemes)...
19.In paragraphs 22(4) and 23(2) after “paragraph 18 above” insert...
22.In section 25(5)(b) (aggregates levy: returns and payment of levy)...
23.In section 45(3) after “Schedule 6 to this Act” insert...
24.In paragraph 1(6)(b) of Schedule 4 after “(penalty for evasion)”...
25.In paragraphs 1(5)(b), 2(8)(b) and 4(6)(b) of Schedule 7 after...
28.In section 54(2) (no deduction of certain amounts in calculating...
29.In section 869(4) (no deduction of certain amounts in calculating...