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”.