76 Penalties for multiple failures to pay tax on time

76  Penalties for multiple failures to pay tax on time

After section 122 of TCMA (penalty for failure to pay tax on time) (substituted by paragraph 42 of Schedule 23 to LTTA) insert—

“122ZA Penalty for multiple failures to pay landfill disposals tax on time

(1)     Where a person becomes liable to a penalty under section 122 in respect of a failure to pay an amount of landfill disposals tax on or before the penalty date, a penalty period—

(a)

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