OpenLegislation

Paragraph 27 I1I2I3

In section 84 (further provisions relating to appeals), in subsection (6)—

(a)

for “penalty, interest or surcharge” substitute “ penalty or interest ”;

(b)

for “59” substitute “ 60 ”.

Annotations

Commencement

I1

Sch. 27 para. 27 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(3)(4)(a)

I2

Sch. 27 para. 27 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2

I3

Sch. 27 para. 27 in force at 1.4.2026 for specified purposes by S.I. 2026/370, reg. 3