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Regulation 4 Additional information for the purposes of paragraph 9(1B)(d) of Schedule 24 to the Finance Act 2007, paragraph 12(2B)(d) of Schedule 41 to the Finance Act 2008 and paragraph 14(2B)(d) of Schedule 55 to the Finance Act 2009

Original text. Later amendments are not shown.

This regulation applies to P if there is a person (“the enabler”) who encouraged, assisted or otherwise facilitated the conduct by P giving rise to the penalty in question.