This section has no associated Explanatory Notes
17E+WIn section 182 (payment of penalties in the event of a review or appeal) (as amended by paragraph 64 of Schedule 23 to LTTA)—
(a)in subsection (2), for “section 154” substitute “ the normal penalty payment date ”;
(b)in subsection (4), in paragraph (a), for “section 154” substitute “ the normal penalty payment date ”;
(c)after subsection (6) insert—
“(7)In this section, the “normal penalty payment date” means the date by which a penalty must be paid under—
(a)section 154, or
(b)section 70 of LDTA.”
Commencement Information
I1Sch. 4 para. 17 in force at 1.4.2018 by S.I. 2018/35, art. 3