# Finance Act 2021, Paragraph 22


In section 81 (interest given by way of credit and set-off of credits), in subsections (3)(b) and (3A)(c), for “penalty, interest or surcharge” substitute “ penalty or interest ”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/22 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-27/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.