{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-27/paragraph-35",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-27/paragraph-35.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/27/paragraph/35",
  "kind": "paragraph",
  "number": "35",
  "heading": null,
  "text": "In section 869 (penalties, interest and VAT surcharges: non trades etc)—\n(a) in the heading, for “, interest and VAT surcharges” substitute “ and interest ”;\n(b) omit subsection (5).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 27 para. 35 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(3)(4)(b)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 27 para. 35 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2"
    },
    {
      "type": "I",
      "label": "I3",
      "text": "Sch. 27 para. 35 in force at 1.4.2026 for specified purposes by S.I. 2026/370, reg. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/35",
    "retrieved_at": "2026-10-29T08:58:11.025653+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}