Corporation Tax Act 2009U.K.
36U.K.In section 1303 of CTA 2009 (penalties, interest and VAT surcharges)—
(a)in the heading, for “, interest and VAT surcharges” substitute “ and interest ”;
(b)omit subsection (3).
Commencement Information
I1Sch. 27 para. 36 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(3)(4)(c)
I2Sch. 27 para. 36 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2