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12(1)Paragraph 101 (civil penalties: incorrect notifications etc) is amended as follows.
(2)Omit sub-paragraph (1).
(3)In sub-paragraph (2)—
(a)after “paragraphs” insert “11,” and
(b)after “the certificate is” insert “(or becomes)”.
(4)In sub-paragraph (3)—
(a)for “sub-paragraph (1) or (2)” substitute “this paragraph”, and
(b)omit “notification or”.
(5)In sub-paragraph (4)—
(a)for “notification or certificate” substitute “certificate (or not revoking or varying it)”,
(b)for “the person who gave it” substitute “the person concerned”, and
(c)for the words from “there is” to the end substitute “the person has a reasonable excuse”.
(6)In sub-paragraph (5)—
(a)for “notification or certificate” substitute “certificate (or not revoking or varying it)”, and
(b)for “the giving of the notification or certificate” substitute “that”.
(7)The italic heading before paragraph 101 accordingly becomes “Civil penalties: incorrect certificates”.
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