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Changes over time for: Paragraph 46
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Status:
This version of this provision is prospective.
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Status
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- where the provision (Part, Chapter or section) has never come into force or;
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Commencement Orders listed in the ‘Changes to Legislation’ box as not yet applied may bring this prospective version into force.
Changes to legislation:
There are currently no known outstanding effects for the Non-Domestic Rating Act 2023, Paragraph 46.
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Changes to Legislation
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Prospective
Consequential amendments of the ActE+W
This section has no associated Explanatory Notes
46After paragraph 5C insert —
“Supplementary
5CA(1)Subject to sub-paragraph (2), any penalty imposed under paragraph 5ZA(1), (2) or (7) may be recovered by the officer of His Majesty’s Revenue and Customs concerned as a civil debt due to the officer.
(2)No claim to recover any such penalty may be made before the end of the period within which the penalty must be paid.”
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