SCHEDULES
SCHEDULE 27Schedules 24 to 26: consequential provision
Value Added Tax Act 1994
I1I223
In section 83 (appeals), in subsection (1)—
a
in paragraph (n)—
i
omit “or surcharge”;
ii
for “59” substitute “
60
”
;
b
in paragraph (q), for “penalty, interest or surcharge” substitute “
penalty or interest
”
.