Finance Act 2004
Write the words of this act the way you think they should read. Solon shows your change as a redline against the published text and pins it to that exact text, so it can never be applied to wording you did not see.
Change 1
315A Further penalties
(1) If— (a) a penalty under section 315 is imposed in relation to a person’s failure to comply with a duty, and (b) after the penalty has been imposed, the person continues to fail to comply with the duty, the person is liable to a further penalty not exceeding the applicable rate (as defined in section 315(2)) for each day on which the failure continues. (2) Subsection (1) does not apply to a failure to comply with a duty imposed by section 313(1) or regulations under section 313(3).
315A Further penalties
(1) If— (a) a penalty under section 315 is imposed in relation to a person’s failure to comply with a duty, and (b) after the penalty has been imposed, the person continues to fail to comply with the duty, the person is liable to a further penalty not exceeding the applicable rate (as defined in section 315(2)) for each day on which the failure continues. (2) Subsection (1) does not apply to a failure to comply with a duty imposed by section 313(1) or regulations under section 313(3).
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