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Regulation 67J Penalty: initial periodF1

United Kingdom

For the purposes of paragraph 6C(3), (4) and (5) of Schedule 55 to the Finance Act 2009 (initial period), the duration of the initial period is thirty days.

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Textual amendments

F1

Regs. 67I-67K and cross-heading inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2014 (S.I. 2014/2396), regs. 1(1), 2