Paragraph 38 I1I2I3
In section 108 (suspension of penalties during currency of agreement for deferred payment), in subsection (5), in the Table, omit the entry for value added tax.
Annotations
Commencement
- I1
Sch. 27 para. 38 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(3)(4)(d)
- I2
Sch. 27 para. 38 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2
- I3
Sch. 27 para. 38 in force at 1.4.2026 for specified purposes by S.I. 2026/370, reg. 3