Related Commentary  Related CasesRelated HMRC Manuals

Prospective amendments

In the heading, the words “penalty or interest” substituted for the words “penalty, interest or surcharge” by FA 2021, s. 118 and Sch. 27, para. 20(2), with effect from a day to be appointed under FA 2021, s. 118(2).


76(1)  Where any person is liable–

(a)to a surcharge under section 59 or 59A, or

(b)to a penalty under any of sections 60 to 69C, or

(c)for interest under section 74, or

(d)a penalty under regulations made under section 135 of the Finance Act 2002 (mandatory electronic filing of returns) in connection with VAT,

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