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9Where the person required to pay the financial penalty is a body corporate, this Schedule applies as if—
(a)the reference in paragraph 1 to the person being normally resident in England and Wales were a reference to the person having its registered office in England and Wales,
(b)the reference in paragraph 2 to the person being normally resident in Northern Ireland were a reference to the person having its registered office in Northern Ireland, and
(c)any reference to the person being normally resident in the United Kingdom were a reference to the person having its registered office in the United Kingdom.
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