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7. In section 69(1) (recovery of penalty, surcharge or interest)(1), at the end of paragraph (c) insert—
“; and
(d)interest charged under section 101 of the Finance Act 2009.”
Section 69 was substituted by section 89(2) of the Finance Act 2001 and relevantly amended by article 6 of S.I. 2011/702.
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