Section 77(3)

In relation to an assessment under section 76, any reference in subsection (1) or (2) above to the prescribed accounting period concerned is a reference to that period which, in the case of the penalty, interest or surcharge penalty ... concerned, is the relevant period referred to in subsection (3) ... of that section.

← 2A · All articles · 4 →

Source: legislation.gov.uk · retrieved 2026-07-28