Finance Act 2021 (c. 26)

SCHEDULES

SCHEDULE 27 U.K. Schedules 24 to 26: consequential provision

Value Added Tax Act 1994 U.K.

23 U.K. 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 ”.

Commencement Information

I1 Sch. 27 para. 23 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(3)(4)(a)

I2 Sch. 27 para. 23 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2