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Section 50

Section 43 of the principal Act is amended—

of Finance Act 2015

ActIn forceProvision 50 of 59
Section 50

(a)

in subsection (1), by inserting after the words “the amount of tax” the words “and the penalty under subsection 41(8), if any,”; and

(b)

in subsection (8), by inserting after the words “the amount of tax” the words “and penalty, if any,”.

Finance 39