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Failure to deliver return: flat-rate penalty Failure to deliver return: flat-rate penalty

  1. 3Paragraph 3

Notes on Schedule 10

Modifications

C1

Sch. 10 applied (with modifications) (with effect in accordance with Sch. 61 para. 29(2)(a) of the amending Act) by Finance Act 2009 (c. 10), Sch. 61 para. 7(9)