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11. For section 824(1)(c) of the Income and Corporation Taxes Act 1988 (repayment supplements: surcharges) (1) substitute—
“(c)a penalty payable under any paragraph of Schedule 56 to the Finance Act 2009 in respect of an amount falling within any of the following items of the Table in paragraph 1 of that Schedule—
(i)item 1, 12, 18 or 19; or
(ii)insofar as the tax falls within item 1, item 17, 23 or 24; and”.
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