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    <title>Amendment of section 140A</title>
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    <description>Amendment adds recovery of a fee alongside interest in section 140A, substituting phrases so references to interest read as interest and fee; the Explanation now directs that amounts paid be adjusted first towards the fee payable and thereafter towards other specified liabilities, and sub section (3) wording is amended to include fee wherever interest was previously referenced.</description>
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      <title>Amendment of section 140A</title>
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      <description>Amendment adds recovery of a fee alongside interest in section 140A, substituting phrases so references to interest read as interest and fee; the Explanation now directs that amounts paid be adjusted first towards the fee payable and thereafter towards other specified liabilities, and sub section (3) wording is amended to include fee wherever interest was previously referenced.</description>
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