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8. In regulation 41(1) (Interest on unpaid repayments), after paragraph (4), insert—
“(4A) An officer of HMRC may prepare a certificate certifying the total amount of interest payable in respect of the whole of a combined amount without specifying to what component of the combined amount the interest relates and paragraph (4) shall apply to that certificate.”.
Regulation 41 was amended by regulation 13 of S.R. 2004 No. 444
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