CISR17660 - The Scheme: secondary legislation: SI2008/1282
This Statutory Instrument amends Reg 32 SI2005/2045 and the revised text is as follows;
Table 3 is amended by the addition of the following;
1. Prescribed obligation | 2. Prescribed circumstances |
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‘Obligation to make a payment under the Tax Acts or Taxes Management Act 1970. | Late, or non-payment of an amount under £100.’ |