Paragraph 3 I1I2
In section 111 (penalties: amount) (as amended by paragraph 17 of Schedule 10), in subsection (5), in paragraph (b)—
(a)
in the words before sub-paragraph (i), after “at the beginning of” insert “the earliest of the following days”;
(b)
omit the “or” at the end of sub-paragraph (i);
(c)
in sub-paragraph (ii) omit “if earlier”;
(d)
after that sub-paragraph insert—
Annotations
Commencement
- I1
Sch. 28 para. 3 not in force at Royal Assent, see s. 339(1)
- I2
Sch. 28 para. 3 in force at 1.1.2025 by S.I. 2024/1226, regs. 1(2), 2(1)(20)