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42.—(1) Section 169 of TCMA(1) (proceedings in magistrates’ court) is amended as follows.
(2) In subsection (4)—
(a)after “a penalty” insert “or an amount payable in respect of a tax credit”;
(b)for “or penalty” substitute “, penalty or other amount”.
(3) In subsection (5)—
(a)after “a penalty” insert “or on an amount payable in respect of a tax credit”;
(b)for “or penalty” substitute “, penalty or other amount”.
Section 169 was amended by the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (“LTTA”), Schedule 23, paragraph 60.
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