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Tax Collection and Management (Wales) Act 2016

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Changes over time for: Section 157A

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There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, Section 157A. Help about Changes to Legislation

[F1157ALate payment interest on penaltiesE+W
This section has no associated Explanatory Notes

(1)This section applies to an amount of penalty [F2relating to devolved tax].

(2)If the amount is not paid on or before the date by which it is required to be paid, the amount carries interest (referred to in this Part as “"late payment interest””) at the late payment interest rate for the period—

(a)beginning with the following day, and

(b)ending with the date of payment.

(3)But where section 160 applies, the late payment interest start date is the date specified in that section.]

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