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SCHEDULE 4MINOR AND CONSEQUENTIAL AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016

14In section 127 (assessment of penalties) (as amended by paragraph 46 of Schedule 23 to LTTA)—

(a)in subsection (5), after “section 122” insert “, 122ZA”;

(b)in subsection (6), after “section 122” insert “, 122ZA”.