This section has no associated Explanatory Notes
45E+WIn section 126 (reasonable excuse for failure to make tax return or pay tax), in subsection (2), after ““section 122”” insert “ or 122A ”.
Commencement Information
I1Sch. 23 para. 45 in force at 1.4.2018 by S.I. 2018/34, art. 3