Paragraph 23 I1I2I3
In section 83 (appeals), in subsection (1)—
(a)
in paragraph (n)—
(i)
omit “or surcharge”;
(ii)
for “59” substitute “ 60 ”;
(b)
in paragraph (q), for “penalty, interest or surcharge” substitute “ penalty or interest ”.
Annotations
Commencement
- I1
Sch. 27 para. 23 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(3)(4)(a)
- I2
Sch. 27 para. 23 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2
- I3
Sch. 27 para. 23 in force at 1.4.2026 for specified purposes by S.I. 2026/370, reg. 3