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Paragraph 4

Original text. Later amendments are not shown.

In paragraph 2(3), for the definition of “relevant amounts”, there shall be substituted the following—

  • ““relevant amounts”, in relation to any specified amount, means—

    1. (a)

      the specified amount and any interest added to the outstanding balance of that amount under paragraph 5(1) or (3) or 7(1); and

    2. (b)

      any amount specified in column 2 of Table B below the specified amount in relation to which there is no subsisting duty to make payments under this paragraph or paragraph 3 (or, where more than nine such amounts are so specified, the nine such amounts immediately following the specified amount) and any interest added to the outstanding balance of any such amount under paragraph 5(1) or (3) or 7(1); and

    3. (c)
      1. (i)

        the amount (if any) specified in column 2 of Table B of Schedule 2 to the 1995 Order in relation to the relevant year (in so far as it remains unpaid) (“the relevant amount”) and any interest added to the outstanding balance of that amount under paragraph 5(1) or (3) or 7(1) of Schedule 2 to that Order; and

      2. (ii)

        any amount specified in column 2 of Table B of that Schedule below the relevant amount in relation to which there is no subsisting duty to make payments under paragraph 2 or 3 of that Schedule (or, where more than nine such amounts are so specified, the nine such amounts immediately following the relevant amount) and any interest added to the outstanding balance of any such amount under paragraph 5(1) or (3) or 7(1) of that Schedule; and

    4. (d)
      1. (i)

        the amount (if any) specified in column 2 of Table B of Schedule 1 to the 2001 Order in relation to the relevant year (in so far as it remains unpaid) (“the relevant amount”) and any interest added to the outstanding balance of that amount under paragraph 5(1) or (3) or 7(1) of Schedule 1 to that Order; and

      2. (ii)

        any amount specified in column 2 of Table B of that Schedule below the relevant amount in relation to which there is no subsisting duty to make payments under paragraph 2 or 3 of that Schedule (or, where more than nine such amounts are so specified, the nine such amounts immediately following the relevant amount) and any interest added to the outstanding balance of any such amount under paragraph 5(1) or (3) or 7(1) of that Schedule;

      excluding any part of any such amount or interest which has been paid; and for the purposes of sub-paragraphs (c) and (d) of this definition Table B of Schedule 2 to the 1995 Order and of Schedule 1 to the 2001 Order shall be treated as if, in column 1, before the years first specified, the years 2004 and 2004 to 2010 were respectively specified, and as if, in column 2, in relation to each such year, the amount specified were zero;”.