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SCHEDULES

SCHEDULE 27Schedules 24 to 26: consequential provision

Value Added Tax Act 1994

23In section 83 (appeals), in subsection (1)—

(a)in paragraph (n)—

(i)omit “or surcharge”;

(ii)for “59” substitute “60”;

(b)in paragraph (q), for “penalty, interest or surcharge” substitute “penalty or interest”.