This section has no associated Explanatory Notes
13E+WIn section 126 (reasonable excuse for failure to make tax return or pay tax) (as amended by paragraph 45 of Schedule 23 to LTTA), in subsection (2), for “section 122 or 122A” substitute “ sections 122 to 122A ”.
Commencement Information
I1Sch. 4 para. 13 in force at 1.4.2018 by S.I. 2018/35, art. 3