The two deletions
S 371/2023 amends the 2015 Fees and Late Lodgment Penalties Regulations: in First Schedule item 9, second column, paragraph (a) is deleted; in item 12, second column, paragraph (g) is deleted. The source does not reproduce those surrounding transaction descriptions, so their full wording or a new fee should not be invented.
Commencement and legal basis
Made on 11 June 2023 under Companies Act 1967 section 411, published on 12 June at 5 pm, the amendment commences on 1 July 2023. It is a targeted historical amendment, not a statement that every filing charge or late penalty was removed.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗