http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/27/enacted

SCHEDULES

SCHEDULE 27Schedules 24 to 26: consequential provision

35Income Tax (Trading and Other Income) Act 2005

In section 869 (penalties, interest and VAT surcharges: non trades etc)—

a

in the heading, for “, interest and VAT surcharges” substitute “and interest”;

b

omit subsection (5).