Paragraph 21 I1I2I3
In section 77 (assessments: time limits and supplementary assessments), in subsections (2), (3) and (5), for “penalty, interest or surcharge” substitute “ penalty or interest ”.
Annotations
Commencement
- 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
- I3
Sch. 27 para. 21 in force at 1.4.2026 for specified purposes by S.I. 2026/370, reg. 3