# Finance Act 2021, Paragraph 3


No liability to a surcharge on a relevant VAT sum arises under section 59 of VATA 1994 (the default surcharge).

---
Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/19/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-19/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.