Paragraph 39 I1
In section 118 (penalty for failure to make tax return on or before filing date)—
(a)
in the heading, after “make” insert “devolved”;
(b)
in subsection (1), after “make a”, in both places it occurs, insert “devolved”.
Annotations
Commencement
- I1
Sch. 2 para. 39 in force at 19.9.2025, see s. 67(1)