# Finance Act 2021, Paragraph 32


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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/32 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-27/paragraph-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.