20(1)Section 76 (assessment of amounts due by way of penalty, interest or surcharge) is amended as follows.U.K.
(2)In the heading, for “penalty, interest or surcharge” substitute “ penalty or interest ”.
(3)In subsection (1)—
(a)omit paragraph (a) and the “or” at the end of that paragraph;
(b)in the words after paragraph (d), for “penalty, interest or surcharge” substitute “ penalty or interest ”.
(4)In subsection (3)—
(a)in the words before paragraph (a), for “penalties, interest and surcharge” substitute “ penalties and interest ”;
(b)omit paragraph (a).
(5)In subsection (4), for “penalty, interest or surcharge”, in both places, substitute “ penalty or interest ”.
(6)In subsection (5), for “penalty, interest or surcharge”, in both places, substitute “ penalty or interest ”.
Commencement Information
I1Sch. 27 para. 20 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(3)(4)(a)
I2Sch. 27 para. 20 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2