Finance Act 2021 (c. 26)

SCHEDULES

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

Value Added Tax Act 1994 U.K.

21 U.K. In section 77 (assessments: time limits and supplementary assessments), in subsections (2), (3) and (5), for “penalty, interest or surcharge” substitute “ penalty or interest ”.

Commencement Information

I1 Sch. 27 para. 21 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(3)(4)(a)

I2 Sch. 27 para. 21 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2