There are currently no known outstanding effects for the Finance Act 2021, Paragraph 31.
31U.K.In section 54 (penalties, interest and VAT surcharges)—
(a)in the heading, for “, interest and VAT surcharges” substitute “ and interest ”;
(b)omit subsection (3).
Commencement Information
I1Sch. 27 para. 31 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(3)(4)(b)
I2Sch. 27 para. 31 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
