Finance Act 2021 (c. 26)

SCHEDULES

SCHEDULE 17 U.K. SDLT (relief from higher rate charge for certain housing co-operatives etc): minor and consequential amendments

6 U.K. In section 87(3) (interest on unpaid tax)—

(a) in paragraph (za), for “5K” substitute “ 5L ”;

(b) after paragraph (za) insert—

“(zb) in the case of an amount payable because relief is withdrawn under any of paragraphs 6D, 6F, 6G, 6H and 6I of Schedule 4A, the date which is the date of the disqualifying event for the purposes of section 81ZA (see subsection (3) of that section);”.