SCHEDULES
SCHEDULE 11 Paying and collecting agents etc.
F11
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F22
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3
In section 86 of the M1Taxes Management Act 1970 (interest on overdue tax), paragraph 2 of the Table in subsection (4) (which relates to tax assessed under Part III of Schedule 3 to the Taxes Act 1988) shall be omitted.
F34
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F45
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6
This Schedule shall have effect in relation to transactions effected on or after 1st October 1992.