# Finance Act 2021, Paragraph 23


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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/23 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-27/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.