Section 59(9)

In any case where— the default shall be left out of account for the purposes of subsections (2) to (5) above. the conduct by virtue of which a person is in default in respect of a prescribed accounting period is also conduct falling within section 69(1), and by reason of that conduct, the person concerned is assessed to a penalty under that section,

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Source: legislation.gov.uk · retrieved 2026-07-28