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Paragraph 7

Original text. Later amendments are not shown.

Section 88(1), (4) and (5)(a) and (b) of the 1970 c. 9.Taxes Management Act 1970 (interest on tax recovered to make good loss due to taxpayer's fault) shall apply in relation to any amount due in respect of Class 4 contributions as it applies in relation to income tax ; but section 86 of that Act (interest on amounts overdue) shall not apply.