[42A Offence of failing to comply with a section 38 contribution notice]

[42A  Offence of failing to comply with a section 38 contribution notice]

[(1)     This section applies where a contribution notice is issued to a person under section 38.

(2)     If the person, without reasonable excuse, fails to pay the debt due by virtue of the contribution notice to—

(a)     the trustees or managers of the

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