Paragraph 12 I1

In section 52(1) (penalty for failure to pay levy), for paragraph (a) substitute—

“(a)

P fails to pay the amount of the levy payable in accordance with—

(i)

section 29(2)(a),

(ii)

section 29(2)(b), or (as the case may be)

(iii)

section 29A(2),”.