A director who resigns before receiving a s 222AOE notice is not thereby relieved of liability for unremitted group tax penalties. The defence of reasonable steps under s 222AOJ(3) must be established for the entire period from the first deduction day to the expiry of the 14-day notice period, and mere delegation to a co-director coupled with verbal assurances is insufficient where the director knows of the company's financial difficulties. Pre-judgment interest under State law is available on director penalties under Subdivision B because the general interest charge under the TAA does not extend to such penalties.
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