38U.K.In section 108 (suspension of penalties during currency of agreement for deferred payment), in subsection (5), in the Table, omit the entry for value added tax.
Commencement Information
I1Sch. 27 para. 38 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(3)(4)(d)
I2Sch. 27 para. 38 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2