http://www.legislation.gov.uk/id/ukpga/2021/26

SCHEDULES

SCHEDULE 27Schedules 24 to 26: consequential provision

Income Tax (Trading and Other Income) Act 2005

35

In section 869 (penalties, interest and VAT surcharges: non trades etc)—

(a)

in the heading, for “, interest and VAT surcharges” substitute “ and interest ”;

(b)

omit subsection (5).