Search Legislation

Tax Collection and Management (Wales) Act 2016

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes to legislation:

There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, Section 160. Help about Changes to Legislation

160Late payment interest start date: death of taxpayerE+W
This section has no associated Explanatory Notes

(1)This section applies if—

(a)a person [F1who is—

(i)chargeable to an amount of devolved tax or penalty relating to devolved tax, or

(ii)required to pay an amount in respect of a tax credit,]

dies before the amount becomes payable, and

(b)the executor or administrator is unable to pay the amount before obtaining probate or letters of administration or another document having equivalent effect under the law of a country or territory other than England and Wales in relation to the deceased person's estate.

(2)The late payment interest start date for that amount is the later of the following—

(a)the date which would be the late payment interest start date apart from this section, and

(b)the day after the end of the period of 30 days beginning with the grant of probate or letters of administration or another document having equivalent effect under the law of a country or territory other than England and Wales in relation to the deceased person's estate.

Textual Amendments

Commencement Information

I1S. 160 in force at 25.1.2018 by S.I. 2018/33, art. 2(g)

Back to top

Options/Help

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open The Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act without Schedules as a PDF

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?