Related Commentary  Related HMRC Manuals

History

Heading to s. 60 substituted by SI 2009/56, art. 3 and Sch. 1, para. 207(2) with effect from 1 April 2009.


60(1)  [Omitted by SI 2009/56, art. 3 and Sch. 1, para. 207(3).]

60(2)  Without prejudice to paragraph 13 of Schedule 7 to this Act, nothing in section 59 above shall be taken to confer on a tribunal any power to vary an amount assessed by way of penalty or interest except in so far as it is necessary to reduce it to the amount which is appropriate under paragraphs 12 to 21 of that Schedule.

60(3)  [Omitted by SI 2009/56, art. 3 and Sch. 1, para. 207(5).]

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