# Finance (No. 2) Act 1992, Paragraph 95


In section 827(1)(a) of the Income and Corporation Taxes Act 1988 (deduction of VAT penalties under sections 13 to 17 of the Finance Act 1985), for “17" there shall be substituted “ 17A ”.

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Source: https://www.legislation.gov.uk/ukpga/1992/48/schedule/3/paragraph/95 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/schedule-3/paragraph-95
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.