[98A Special penalties in the case of certain returns]
Taxes Management Act 1970 (1970 c 9) | Legislation

[98A  Special penalties in the case of certain returns]

[(1)     [PAYE regulations or regulations under] [section 70(1)(a) or 71 of the Finance Act 2004 (sub-contractors)] may provide that this section shall apply in relation to any specified provision of the regulations.

(2)     Where this section applies in relation to a provision of regulations, any person who fails to make a return in accordance with the provision shall

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