This section has no associated Explanatory Notes
12E+WIn section 122A (further penalties for continuing failure to pay devolved tax) (inserted by paragraph 42 of Schedule 23 to LTTA), in subsection (1), after “section 122” insert “ or 122ZA ”.
Commencement Information
I1Sch. 4 para. 12 in force at 1.4.2018 by S.I. 2018/35, art. 3