Finance Act 2021 (c. 26)

SCHEDULES

SCHEDULE 27 U.K. Schedules 24 to 26: consequential provision

Income Tax (Trading and Other Income) Act 2005 U.K.

31 U.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

I1 Sch. 27 para. 31 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(3)(4)(b)

I2 Sch. 27 para. 31 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2