OpenLegislation

Paragraph 12 I1

In section 122A (further penalties for continuing failure to pay devolved tax) (inserted by paragraph 42 of Schedule 23 to LTTA), in subsection (1), after “section 122” insert “ or 122ZA ”.

Annotations

Commencement

I1

Sch. 4 para. 12 in force at 1.4.2018 by S.I. 2018/35, art. 3