Version Superseded: 06/04/2024
Point in time view as at 01/03/2024.
There are currently no known outstanding effects for the Finance Act 2021, Paragraph 27.
27U.K.In section 84 (further provisions relating to appeals), in subsection (6)—
(a)for “penalty, interest or surcharge” substitute “ penalty or interest ”;
(b)for “59” substitute “ 60 ”.
Commencement Information
I1Sch. 27 para. 27 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(3)(4)(a)
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