Paragraph 17 I1

In section 182 (payment of penalties in the event of a review or appeal) (as amended by paragraph 64 of Schedule 23 to LTTA)—

(a)

in subsection (2), for “section 154” substitute “ the normal penalty payment date ”;

(b)

in subsection (4), in paragraph (a), for “section 154” substitute “ the normal penalty payment date ”;

(c)

after subsection (6) insert—

“(7)
In this section, the “normal penalty payment date” means the date by which a penalty must be paid under—
(a)
section 154, or
(b)
section 70 of LDTA.”

Annotations

Commencement

I1: Sch. 4 para. 17 in force at 1.4.2018 by S.I. 2018/35, art. 3