# Finance (No. 2) Act 2017, Paragraph 38


In section 869 (penalties, interest and VAT surcharges: non-trades etc), in subsection (6)(b), for “section 272” substitute “ sections 272 and 272ZA ”.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/2/paragraph/38 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.