# Finance Act 2021, Paragraph 21


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

---
Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/21 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-27/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.