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268(1)  This section applies where–

(a)a person is liable to the unauthorised payments surcharge in respect of an unauthorised payment, or

(b)the scheme administrator of a registered pension scheme is liable to the scheme sanction charge in respect of a scheme chargeable payment.

268(2)  The person liable to the unauthorised payments surcharge may apply to the Inland Revenue for the discharge of the person's liability to the unauthorised payments surcharge in respect of the unauthorised payment on the ground mentioned in subsection (3).

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