Paragraph 36 I1I2I3
In section 1303 of CTA 2009 (penalties, interest and VAT surcharges)—
(a)
in the heading, for “, interest and VAT surcharges” substitute “ and interest ”;
(b)
omit subsection (3).
Annotations
Commencement
- I1
Sch. 27 para. 36 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(3)(4)(c)
- I2
Sch. 27 para. 36 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2
- I3
Sch. 27 para. 36 in force at 1.4.2026 for specified purposes by S.I. 2026/370, reg. 3