30U.K.In the italic heading before section 54, for “, interest and VAT surcharges” substitute “ and interest ”.
Commencement Information
I1Sch. 27 para. 30 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(3)(4)(b)
I2Sch. 27 para. 30 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2