This section has no associated Explanatory Notes
14E+WIn section 127 (assessment of penalties) (as amended by paragraph 46 of Schedule 23 to LTTA)—
(a)in subsection (5), after “section 122” insert “ , 122ZA ”;
(b)in subsection (6), after “section 122” insert “ , 122ZA ”.
Commencement Information
I1Sch. 4 para. 14 in force at 1.4.2018 by S.I. 2018/35, art. 3