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Certain HMRC debts Certain HMRC debtsF1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. 8AParagraph 8A

Annotations

Textual amendments

F1

Sch. 3 para. 8A and cross-heading inserted (with application in accordance with s. 98(7) of the amending Act) by Finance Act 2020 (c. 14), s. 98(4)