# Finance Act 2021, Paragraph 35


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).

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/35 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-27/paragraph-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.