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Finance Act 2013
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165Collection and recovery of tax etcU.K.
This section has no associated Explanatory Notes
(1)Schedule 12 to FA 2003 (stamp duty land tax: collection and recovery of tax) has effect in relation to the collection and recovery of tax under this Part as it has effect in relation to stamp duty land tax.
(2)The reference in subsection (1) to tax under this Part includes any unpaid penalty or interest under this Part.
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