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

[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)     begins with the day after the penalty date, and

(b)     ends 12 months later, unless extended under subsection (2)(b).

(2)     If, before the end

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