This section has no associated Explanatory Notes
44E+WIn section 125 (special reduction in penalty), after subsection (2) insert—
“(2A)But “"special circumstances”” may include the fact that WRA has agreed that a person may pay an amount of devolved tax in instalments over an agreed period.”
Commencement Information
I1Sch. 23 para. 44 in force at 1.4.2018 by S.I. 2018/34, art. 3