Paragraph 46 I1

In section 126 (reasonable excuse for failure to make tax return or pay tax or amount payable in respect of tax credit)—

(a)

in subsection (1), after “120” insert “, 120B, 120E or 120F, or (as the case may be) to a penalty point under section 120A,”;

(b)

in subsection (2), for “122A” substitute “122B”.

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