s 68 Movements of capital between residents of member States.
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) In section 98 of the Taxes Management Act 1970 (penalties for failure to furnish information and for false information)— (a) in subsection (1), after the words “Subject to” there shall be inserted the words “ the provisions of this section and ” ; (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) This section shall apply to transactions carried out on or after 1st July 1990.