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Paragraph 3 I1

Scotland

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

Where a demand notice is issued between 1st January and 31st March in the relevant year, the aggregate amount is to be payable in a single instalment on such day as is specified in the notice.

Annotations

Commencement

I1

Sch. 1 para. 3 in force at 1.7.1992, see reg. 1(1)