Paragraph 32 I1I2I3
In section 272 (application of trading income rules: GAAP), in the table in subsection (2), in the entry for section 54, in the second column, for “, interest and VAT surcharges” substitute “ and interest ”.
Annotations
Commencement
- I1
Sch. 27 para. 32 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(3)(4)(b)
- I2
Sch. 27 para. 32 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2
- I3
Sch. 27 para. 32 in force at 1.4.2026 for specified purposes by S.I. 2026/370, reg. 3