# Finance Act 2021, Paragraph 27


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 ”.

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