Government amendment No. 81: In the new section 72 inserted by amendment 125 in Committee, to substitute the following for subsection (6):“(6) (a) In this section a reference to “grant of representation” is, where 2 or more such grants are issued to the estate of a deceased person, a reference to the first of such grants to issue. (b) In this section a reference to “late payment fee” includes reference to the 50 per cent increase provided for under section 71(3).”