Section 23

Amendment of section 109b

of Finance Act 2006

ActIn forceProvision 23 of 30

Subsection 109b(2) of the principal Act is amended by substituting for the words “an amount equal to ten per cent of the payments liable to deduction of tax under paragraph (1)(a),

(b)

or (c) and the total sum” the words “a sum equal to ten per cent of the amount which he fails to pay, and that amount and the increased sum”.

Read in full context — Finance Act 2006 →