Land Betterment Charge Act 2021 s 44

s 44 Recovery of penalty tax

44. Any penalty tax imposed under this Division is recoverable as if —(a) the penalty tax were a land betterment charge due and payable under this Act; (b) the rectification order imposing the penalty tax were a liability order; and (c) the rectification order imposing the penalty tax were a chargeable consent.

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