(1) This section applies where—
(a) a person becomes liable to a penalty under section 146,
(b) the failure or obstruction continues after the day on which a penalty notice is issued under section 153(1)(b) in respect of the penalty,
(c) WRA has reason to believe that, as a result of the failure or obstruction,
[(i)] the amount of devolved tax that the person has paid, or is likely to pay,
is significantly less than it would otherwise have been, [or
(ii) the amount that
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