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Finance Act 2021

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)