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11In section 122 (penalty for failure to pay tax on time) (as substituted by paragraph 42 of Schedule 23 to LTTA)—
(a)after subsection (2) insert—
“(2A)But see section 122ZA for an exception to the rule in subsection (1).”;
(b)in subsection (3), for “section 122A” substitute “sections 122ZA and 122A”.