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Where P is liable to a penalty under this Chapter which is determined by reference to a liability to tax, the amount of that penalty is to be reduced by the amount of any other penalty incurred by P (other than a penalty under this Chapter or section 209), if the amount of the penalty is determined by reference to the same liability to tax.
Commencement Information
I1S. 174 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
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