This section has no associated Explanatory Notes
50E+WIn section 133 (penalty for failure to notify under-assessment or under-determination), in subsection (3), after ““under this section is”” insert “ an amount not exceeding ”.
Commencement Information
I1Sch. 23 para. 50 in force at 1.4.2018 by S.I. 2018/34, art. 3