Section 29A Disallowance of deduction by liable persons from levy payableF1

a liable person’s return made under section 26 includes a statement of an amount that is to be deducted from the total amount of the levy payable in respect of the relevant period in accordance with section 26(2)(a)(ii),

the relevant local authority has imposed a penalty under Chapter 3 of Part 5 on the liable person, and

the relevant local authority decides that the penalty relates to the relevant period.

the liable person’s deduction is disallowed, and

the total amount of the levy payable in respect of the relevant period must be paid to the relevant local authority in accordance with a notice under subsection (3).

of its decision under subsection (1)(c), and

that the total amount of the levy payable in respect of the relevant period (including the deducted amount) must be paid to it by no later than the end of the period specified in the notice.