Paragraph 35 I1I2I3
In section 869 (penalties, interest and VAT surcharges: non trades etc)—
(a)
in the heading, for “, interest and VAT surcharges” substitute “ and interest ”;
(b)
omit subsection (5).
Annotations
Commencement
- I1
Sch. 27 para. 35 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(3)(4)(b)
- I2
Sch. 27 para. 35 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2
- I3
Sch. 27 para. 35 in force at 1.4.2026 for specified purposes by S.I. 2026/370, reg. 3