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Regulation 19 Amendments to regulation 41(Interest on unpaid amounts)

Original text. Later amendments are not shown.

In regulation 41 after paragraph (4), insert—

“(4A)

An officer of HMRC may prepare a certificate certifying the total amount of interest payable in respect of the whole of a combined amount without specifying to what component of the combined amount the interest relates and paragraph (4) shall apply to that certificate.”