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