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Finance Act 2022
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3In section 13 (penalties for contravention of section 12)—
(a)in subsection (4), for “road vehicle” substitute “vehicle, vessel, machine or appliance”;
(b)in subsection (6), in paragraph (a), for “road vehicle as mentioned in” substitute “vehicle, vessel, machine or appliance, other than an excepted machine, in contravention of”.
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