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22. The amendments made by paragraph 36(3) are disregarded where, for the purposes of paragraph 108(2) of Schedule 6 to FA 2000(1) (time limits on penalty assessments), the conduct to which the penalty relates occurred on or before 31st March 2007.
Sub-paragraph (2) and (2A) were substituted for sub-paragraph (2) by section 99(1) of, and paragraphs 32 and 36(1) and (3) of Schedule 51 to, the Finance Act 2009.
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