F132 Penalties for failure to notify etc.U.K.
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Textual Amendments
F1S. 32 omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(g); S.I. 2009/511, art. 2 (with art. 4)