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.

33 U.K. In section 272ZA (application of trading income rules: cash basis), in the table in subsection (1), in the entry for section 54, in the second column, for “, interest and VAT surcharges” substitute “ and interest ”.

Commencement Information

I1 Sch. 27 para. 33 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(3)(4)(b)

I2 Sch. 27 para. 33 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2