# Finance Act 2021, Paragraph 38


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.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/27/paragraph/38 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-27/paragraph-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.