Finance Act 2021 (c. 26)

SCHEDULES

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

Income Tax (Trading and Other Income) Act 2005 U.K.

35 U.K. In section 869 (penalties, interest and VAT surcharges: non trades etc)—

(a) in the heading, for “, interest and VAT surcharges” substitute “ and interest ”;

(b) omit subsection (5).

Commencement Information

I1 Sch. 27 para. 35 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(3)(4)(b)

I2 Sch. 27 para. 35 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2