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Finance Act 2021
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Penalty points: effect of moving between groups of returns
13(1)Paragraph 8 applies in relation to the new group of returns with the following modifications.
(2)Sub-paragraph (3) applies as if for the words from “month in which” to the end there were substituted “first month for all or part of which a return in the new group of returns is required to be made”.
(3)The reference in sub-paragraph (5) to returns in the group includes returns in the old group of returns.
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