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This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
42.—(1) Section 169 of TCMA() (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”.
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