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(7)(a)Section 898O shall apply to—

as it applies to a failure to deliver a return or to the making of an incorrect or incomplete return referred to in section 898O.

(6) (a) Section 898O shall apply to—

as it applies to a failure to deliver a return or to the making of an incorrect or incomplete return referred to in section 898O.

(8) (a) Section 898O shall apply to—

as it applies to a failure to deliver a return or to the making of an incorrect or incomplete return referred to in Section 898O.

(7)(a)Section 898O shall apply to—

as it applies to a failure to deliver a return or to the making of an incorrect or incomplete return referred to in section 898O.

(7)(a)Section 898O shall apply to—

as it applies to a failure to deliver a return or to the making of an incorrect or incomplete return referred to in section 898O.

as it applies to a failure to make a return or to the making of an incorrect or incomplete return referred to in section 898O.

(16)(a) Subject to paragraph (b), section 898O shall apply to—

as it applies to a failure to deliver a return or to the making of an incorrect or incomplete return referred to in section 898O.

(b) A penalty shall not be imposed on a platform operator under section 898O for the making of an incorrect or incomplete return referred to in paragraph (a)(ii) where—

(16)(a) Subject to paragraph (c), section 898O shall apply to—

as it applies to a failure to deliver a return or to the making of an incorrect or incomplete return referred to in section 898O.

(b) A penalty shall not be imposed on a platform operator under section 898O for the making of an incorrect or incomplete return referred to in paragraph (a)(ii) where—

(1) This Chapter, other than sections 898H, 898I, 898J, 898L, 898M and 898P 898O, is deemed to have applied as on and from 1 January 2004.

(2) Section 898O shall apply as respects an act or omission which takes place or begins on or after the date of the passing of the Finance Act 2005.