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Paragraph 15 I1

In section 157A (late payment interest on penalties) (inserted by paragraph 58 of Schedule 23 to LTTA), in subsection (1), for “required to be paid under Part 5 of this Act” substitute “ relating to devolved tax ”.

Annotations

Commencement

I1

Sch. 4 para. 15 in force at 1.4.2018 by S.I. 2018/35, art. 3