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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