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1Except as otherwise indicated, references in this Schedule to a “penalty” are to any of the following—
(a)a penalty imposed by a confirmation decision (see sections 132(5)(b) and 137), whether that is—
(i)a penalty of a single amount, or
(ii)a penalty calculated by reference to a daily rate;
(b)a penalty imposed by a penalty notice under section 139;
(c)a penalty imposed by a penalty notice under section 140(5);
(d)a penalty imposed by a penalty notice under section 141(6).
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