F1123Suspension of penalty for failure to pay tax during currency of agreement for deferred paymentE+W
This section has no associated Explanatory Notes
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Textual Amendments
F1S. 123 omitted (1.4.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 43; S.I. 2018/34, art. 3